{"id":71236,"date":"2025-04-01T08:31:13","date_gmt":"2025-04-01T03:01:13","guid":{"rendered":""},"modified":"2025-04-01T08:31:13","modified_gmt":"2025-04-01T03:01:13","slug":"service-tax-recovery-limited-to-three-years-as-fraud-not-proven-under-section-73-1-of-finance-act-1994","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71236","title":{"rendered":"Service Tax Recovery Limited to Three Years as Fraud Not Proven Under Section 73(1) of Finance Act, 1994"},"content":{"rendered":"<p>Service Tax Recovery Limited to Three Years as Fraud Not Proven Under Section 73(1) of Finance Act, 1994<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the appeal, finding no substantial question of law regarding invocation of the extended five-year limitation period under Section 73(1) of Finance Act, 1994. The court upheld CESTAT&#39;s determination that the respondent&#39;s actions were based on bona fide belief rather than wilful misstatement or fraud. Though the Commissioner issued a composite show cause noti<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87020\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Service Tax Recovery Limited to Three Years as Fraud Not Proven Under Section 73(1) of Finance Act, 1994Case-LawsGSTHC dismissed the appeal, finding no substantial question of law regarding invocation of the extended five-year limitation period under Sect<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71236","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71236"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71236\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}