https://www.taxtmi.com/caselaws?id=225146 Service tax demand on Goods Transport Agency services was found time-barred because the levy was under litigation and the statutory scheme had been later clarified by retrospective amendments. On these facts, failure to file a return under the later framework did not by itself establish fraud, suppression, or intent to evade tax, especially where the department was already aware of the issue. The extended period of limitation was therefore not available, and the demand could not be sustained on that basis. en-us Thu, 28 Mar 2013 00:00:00 +0530 Mon, 22 Aug 2016 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=225146 Service tax demand on Goods Transport Agency services was found time-barred because the levy was under litigation and the statutory scheme had been later clarified by retrospective amendments. On these facts, failure to file a return under the later framework did not by itself establish fraud, suppression, or intent to evade tax, especially where the department was already aware of the issue. The extended period of limitation was therefore not available, and the demand could not be sustained on that basis. Case-Laws Service Tax Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=225146