2017 (12) TMI 332

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..... there is no finding of fact of the assessee having perpetuated fraud, collusion or having made willful mis-statement or suppression of facts, the Assessing Officer could not have exercised his power u/s 11A within the extended period of limitation so provided in terms of the proviso contained therein - appeal dismissed - decided against appellant.
Mr. Justice Sanjay Karol, ACJ And Mr. Justice A .....

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..... d Service Tax Appellate Tribunal in terms of orders dated 24.10.2014. 3. What weighed with the learned Tribunal was non application of mind; absence of reasons necessitating initiation of action beyond the period of limitation of one year so prescribed under Section 11A and confusion/ambiguity with regard to the admissibility of the impugned credit. 4. In view of findings of fact returned by lea .....

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..... appellant, one will draw an inference of bona fide conduct in favour of the appellant. The appellant labored under the very doubt much forms the basis of the issue before us and hence, decided to address it to the authority concerned, the Development Commissioner, thus, in a sense offering its activities to assessment. The Development Commissioner answered in favour of the appellant and in its re .....

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