TMI BlogIn 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?X X X X Extracts X X X X X X X X Extracts X X X X ..... rcised, are as follows: 1) Bona fide belief : If assessee has bona fide belief, demand beyond 18 months can not be demanded. In the case of Mitul Engineering Services [ 2011 (5) TMI 179 - CESTAT, NEW DELHI ], it was held that w e find that there could be a definite legitimate belief of the appellant that they are not liable to discharge the service tax liability as per the agreement entered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There are contrary decisions of the Tribunal in the matter. In most of the decisions, Tribunal has taken the view that it is a case involving interpretation of the taxing entry and no mala fide or element 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 als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) Interpretation 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 strengthened by the circulars issued by CBEC, from time to time, in this regard. At the infancy stage of implementation of law there appears ..... X X X X Extracts X X X X X X X X Extracts X X X X
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