2015 (8) TMI 450

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....t : Shri Alok Srivastava, Authorised Representative Per : Mr. P.K. Das; After hearing both sides and on perusal of the records, we find that the demand was raised on Rent-a-Cab service for the period 2001-02 to 2004-05, by show cause notice dated 01.03.2006. The learned Advocate appearing on behalf of the appellant fairly submits that the issue on merits is against the appellant and the dema....

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....intentional suppression or mala fide could be read into the action of the respondent assessee as this service has been recently brought under the tax net and much ambiguity was prevailing in respect of the same. 25. We are in complete agreement with the Tribunal that invocation of extended period required deliberate act of suppression or mala fide or to the Revenue, the same is not available in....