https://www.taxtmi.com/caselaws?id=785817 CESTAT considered whether extended limitation could be invoked for service-tax demand on receipts for supply of farm labour. Tribunal accepted documentary cash memos and found the appellant had a bona fide belief that such services were not taxable; adjudicating authority failed to record reasons when rejecting the limitation plea. Because there was no evidence of fraud, collusion, willful misstatement or suppression of facts, invocation of the extended period was unjustified and the extended-period demand could not be sustained. Consequence: the impugned order is set aside and the appeal is allowed. en-us Thu, 15 Jan 2026 00:00:00 +0530 Sun, 01 Feb 2026 12:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785817 CESTAT considered whether extended limitation could be invoked for service-tax demand on receipts for supply of farm labour. Tribunal accepted documentary cash memos and found the appellant had a bona fide belief that such services were not taxable; adjudicating authority failed to record reasons when rejecting the limitation plea. Because there was no evidence of fraud, collusion, willful misstatement or suppression of facts, invocation of the extended period was unjustified and the extended-period demand could not be sustained. Consequence: the impugned order is set aside and the appeal is allowed. Case-Laws Service Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785817