Limitation period cannot be extended for interpretation issue with no suppression

Mitra S. K. Pvt. Ltd. Vs Commr. of Service Tax (CESTAT Kolkata) Introduction: The case of Mitra S. K. Pvt. Ltd. vs. Commissioner of Service Tax at CESTAT Kolkata revolves around the provision of Testing, Inspection, and Certification Services. This article delves into the details of the case, focusing on tax liability, the concept of export of services, and the limitations involved. Detailed Analysis: 1. Service Tax Liability: The Appellant provided services for goods intended for export from India. They contended that these services should be classified as export of services, exempt from Ser...