Extended Limitation Period in Service Tax Not Applicable Due to Initial Non-Taxability Advice, No Mala Fide Intent Found.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Extended period of limitation - The Department itself had at one stage conveyed to the assessee that service in question was not taxable service. Though subsequently such letter was withdrawn, the assessee cannot be stated to have, with mala fide intention - HC....