2018 (8) TMI 809

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..... s being reflected in the books of accounts - It is well-settled that in such a scenario no mala fide can be attributed to the appellant so as to justifiably invoke the longer period of limitation - appeal allowed - decided in favor of appellant. - ST/70338/2018-ST[SM] - A/71368/2018-SM[BR] - Dated:- 9-7-2018 - MRS. ARCHANA WADHWA, MEMBER(JUDICIAL) Shri Rajesh Chibber, Advocate for the Appe .....

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..... dvocate submits that the payment for the said services was received in foreign exchange, thus satisfying the condition of Notification No.6/2010 which has not been considered by the lower authorities. However, he is not going into the merits of the case inasmuch the demand is fully barred by limitation. 3. Arguing on limitation he submits that the entire facts and transactions were duly reflect .....

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