Extended period of limitation not invocable as assessee acts under bona fide belief

MVM Business Services Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) CESTAT Allahabad held that demand invoking extended period of limitation cannot be sustained since there was bona fide that services fall under negative list. Accordingly, appeal is allowed and order is set aside. Facts- The appellant was registered with the Service Tax Department and are engaged in providing/ receiving taxable Services as defined u/s. 65B(44) of the Act r.w.s. 66D of the Finance Act, 1994. Inquiries were made asking to the appellant to furnish details of payment of service tax along with co...