https://www.taxtmi.com/caselaws?id=785818 Invocation of the extended period of limitation for service tax assessment was invalidated because the impugned order failed to record findings establishing the proviso's required ingredients or whether default was deliberate or due to ignorance. The tribunal found that the appellant entertained a bona fide belief that the receipts were not taxable and therefore did not pay tax; on that basis the demand made by invoking the extended period of limitation was set aside and the appeal allowed. en-us Thu, 15 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785818 Invocation of the extended period of limitation for service tax assessment was invalidated because the impugned order failed to record findings establishing the proviso's required ingredients or whether default was deliberate or due to ignorance. The tribunal found that the appellant entertained a bona fide belief that the receipts were not taxable and therefore did not pay tax; on that basis the demand made by invoking the extended period of limitation was set aside and the appeal allowed. Case-Laws Service Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785818