https://www.taxtmi.com/caselaws?id=787991 The central issue was whether the extended limitation under the proviso to Section 73(1) could be invoked for alleged short payment of service tax where the assessee bona fide believed the services were exempt. The tribunal applied the rule that the proviso extends limitation only where non-payment results from fraud, collusion, willful misstatement or suppression of facts; the department must plead and prove such positive mala fide acts. Finding no specific allegations or evidence of those grounds and mutual bona fide belief, the extended period was inapplicable and the demand was time-barred, appeal allowed for the appellant. en-us Fri, 16 Jan 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787991 The central issue was whether the extended limitation under the proviso to Section 73(1) could be invoked for alleged short payment of service tax where the assessee bona fide believed the services were exempt. The tribunal applied the rule that the proviso extends limitation only where non-payment results from fraud, collusion, willful misstatement or suppression of facts; the department must plead and prove such positive mala fide acts. Finding no specific allegations or evidence of those grounds and mutual bona fide belief, the extended period was inapplicable and the demand was time-barred, appeal allowed for the appellant. Case-Laws Service Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787991