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1. SSI Exemption - Brand Name - extended period of limitation - when divergent views are expression difference decisions, the extended period of limitation cannot be invoked - AT

2. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

3. Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

4. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

5. Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

6. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

7. ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

8. Cenvat Credit availed without receipt of material, extended period invoked

9. CENVAT credit - invoking extended period for demand - different view of the second audit party could not claim suppression of facts for invoking extended period for demand. - AT

10. Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...

11. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

12. Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

13. SSI exemption - use of brand name - The brand name apparently cannot belong to two different entities if the appellants arguments of HP and HPC are two different legal...

14. Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

15. Reopening of assessment u/s 147 - extension of period of limitation u/s 147 - In this case, failure on the part of the assessee to fully and truly disclose all material...