https://www.taxtmi.com/caselaws?id=794124 Extended limitation for service tax demand was unavailable because the record did not show fraud, wilful misstatement, suppression of facts, or intent to evade tax; the transactions were reflected in the books and the assessee had a bona fide belief on taxability. The time-barred portion of the demand was therefore not sustainable, while the demand for the normal limitation period remained intact. For the same reason, the penalties were held unsustainable, as the ingredients for penal action were absent in a bona fide dispute. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794124 Extended limitation for service tax demand was unavailable because the record did not show fraud, wilful misstatement, suppression of facts, or intent to evade tax; the transactions were reflected in the books and the assessee had a bona fide belief on taxability. The time-barred portion of the demand was therefore not sustainable, while the demand for the normal limitation period remained intact. For the same reason, the penalties were held unsustainable, as the ingredients for penal action were absent in a bona fide dispute. Case-Laws Service Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794124