Extended period of limitation not invocable as non-payment of tax was due to bonafide belief

Namakkal Agricultural Producers Co-Operative Marketing Society Vs Commissioner of Central Excise (CESTAT Chennai) CESTAT Chennai held that non-payment of service tax under GTA by assessee (Co-operative Society) was due to bonafide belief and there was no deliberate intention for not paying tax. Accordingly, extended period of limitation not invocable. Facts- M/s. Namakkal Agricultural Producers Co-Operative Marketing Society, the appellant herein is a society formed by Agriculturists and as the name suggests is registered as a Co-operative Society under the Tamil Nadu Co-operative Societies Ac...