TMI BlogExtended period of limitation - demand of service tax with penalty - The provisions of section 73(4) of...Extended period of limitation - demand of service tax with penalty - The provisions of section 73(4) of the Finance Act are not applicable because intention of the appellant is not established - penalty under section 78 of the Finance Act is set aside as suppression is not proved - penalty under sections 77(1) and 77(2) of the Finance Act are set aside by invoking the provision of section 80 of the Finance Act - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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