https://www.taxtmi.com/caselaws?id=201368 Extended period of limitation cannot be invoked for service tax demand unless the department proves suppression of facts. The relevant agreement for the period in dispute did not contain any clause creating service tax liability, and a later agreement for 2004-06 could not establish awareness for the earlier period. Since the burden to prove suppression rested on the department and was not discharged, the demand and penalty were barred by limitation, and the impugned order was set aside on that ground. en-us Fri, 18 Jun 2010 00:00:00 +0530 Tue, 04 Jan 2011 23:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201368 Extended period of limitation cannot be invoked for service tax demand unless the department proves suppression of facts. The relevant agreement for the period in dispute did not contain any clause creating service tax liability, and a later agreement for 2004-06 could not establish awareness for the earlier period. Since the burden to prove suppression rested on the department and was not discharged, the demand and penalty were barred by limitation, and the impugned order was set aside on that ground. Case-Laws Service Tax Fri, 18 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201368