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In what circumstances extended period of limitation is not enforceable? Whether SCN can be issued for period beyond 18 months even if assessee has bona fide belief regarding service tax liability?

Dated:- 3-4-2015 - 19 - Demand and Recovery The circumstances in which extended period of limitation can not be exercised, are as follows: 1) Bona fide belief : If assessee has bona fide belief, demand beyond 18 months can not be demanded. In the cas .....

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tered by them due to which the appellant may not have discharged service tax liability under section 73(1) of Finance Act, 1994. Invoking the provisions of section 80, we hold these being reasonable cause for the appellant to be believe that they nee .....

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ded period of limitation is not available. In the case of South City Motors [2011 (11) TMI 408 - CESTAT, NEW DELHI], it was held that this matter relates to scope of the entry for Business Auxiliary Services . There was considerable doubt about its c .....

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ent of suppression or mis-statement is involved. The Higher Courts have been taking the view that in such situations the extended period of time cannot be invoked for raising demand. In this case also the demand is raised beyond the time limit of one .....

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CESTAT, BANGALORE], it was held that the appellants have stated that on their own they had approached the department as early as 18.8.2003 with regard to the taxability of their services. However, the show cause notice dated 7.1.2005 has invoked the .....

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etation of Law : In the case of Gangadhar Bulk Movers Pvt. Ltd. [2011 (11) TMI 358 - CESTAT, MUMBAI], it was held that as regards limitation of time we find that the issue raised in this appeal is one of interpretation of law. This view is strengthen .....

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