Extended Demand Period Not Applicable for Service Tax on Reimbursable Expenses Due to Legal Interpretation Dispute.

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....Levy of service tax - reimbursable expenses - appellant charge 10% of the actual wages - if on any issue there is a legal dispute which involved interpretation of law the mala-fide intention or suppression of fact with intent to evade payment of service tax cannot be attributed to the assessee - On this ground also the extended period of demand was not invokable. - AT....