Tribunal Rules Extended Limitation Inapplicable for Tax Assessment Due to No Misrepresentation or Fraud by Respondent u/s 73.

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....Levy of service tax - Fee collected by the SEBI for various activities - extended period of limitation - the finding of fact arrived at by the CESTAT to the effect that there was no suppression, misrepresentation or fraud committed by the respondent, to enable the appellant to invoke the extended limitation clause in Section 73 is proper and based upon the correct appreciation of the record. - HC....