2017 (4) TMI 648

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ause on the part of the assessee to entertain a bona fide belief about non-taxability of service being provided by them - The circumstances of the invocation of Section 80 as also invocation of extended period of limitation relate to mala fide on the part of the assessee, with an intent to evade payment of duty. Once that mala fide has not been found for the purpose of Section 80, the same would n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... covered by Commissioner of Customs, Central Excise, Kerala v. Larsen Toubro [2015 (39) S.T.R. 913 (S.C.)]. Accordingly, we hold that no tax liability would arise against the appellant for the period prior to 1-6-2007. However, it is seen that demand stand confirmed upto 2008-2009 by issuance of show cause notice dated 22-1-2010. Learned advocate appearing for the appellant has assailed the deman .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e circumstances of the invocation of Section 80 as also invocation of extended period of limitation relate to mala fide on the part of the assessee, with an intent to evade payment of duty. Once that mala fide has not been found for the purpose of Section 80, the same would not be available to the Revenue for invocation of extended period of limitation. 3. We hold that demand for the entire per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X