Limitation in service tax demands turns on specific suppression allegations; absent them, the extended period cannot be invoked.

Service tax demand and penalties failed on limitation because the show-cause notice did not contain specific allegations of suppression or other facts needed to invoke the extended period. The notice covered an earlier period than its date, but a careful reading showed no recital supporting extended limitation. In the absence of the requisite averments, the demand was treated as time-barred and the assessee succeeded.

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Issues: Whether the demand of service tax and penalties was barred by limitation for want of allegations of suppression or other facts justifying invocation of the extended period.

Analysis: The show-cause notice covered a period earlier than its date and did not contain the requisite averments of suppression. The plea that the assessee could not be held guilty of suppression had not been addressed in the earlier proceedings, and on a careful reading of the notice there was no recital supporting use of the extended limitation period.

Conclusion: The demand was held to be time-barred and the appeal was allowed in favour of the assessee.

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