Extended period of limitation - demand of service tax - invocation of Section 80 ibid cannot necessary...

Extended period of limitation - demand of service tax - invocation of Section 80 ibid cannot necessary imply that there was no suppression or wilful mis-statement. Once there is suppression, extended period is invocable even if Section 78 ibid penalty is not imposed by virtue of Section 80 ibid. - AT .....

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