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1. Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period...

2. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

3. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

4. Extended period of limitation – Revenue neutrality - Demand set aside - AT

5. ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

6. Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

7. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

8. Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

9. Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the...

10. Extended period of limitation - wrong classification cannot lead to the conclusion of suppression of facts etc. when no mens rea established. - AT

11. Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

12. Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of...

13. 100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has...

14. Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

15. Extended period of Limitation - The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation...