Extended period not invocable in absence of suppression of facts or malafied intention

Star Freight Pvt Ltd Vs C.S.T.-Service Tax (CESTAT Ahmedabad) CESTAT Ahmedabad held that since the issue involved is with regard to taxability of Ocean Freight and reimbursement of expense which is highly interpretational in nature. Further, in absence of suppression of facts or malafied intention, extended period of limitation is not invocable. Facts- M/s. Star Freight Pvt. Ltd., the service provider is an IATA Agent and International Freight Forwarders working on commission/ brokerage basis. On scrutiny of documents recovered during the course of a search conducted at the premises of Mr. Jas...