https://www.taxtmi.com/article/detailed?id=1261 Limitation for demanding unpaid or short-paid service tax is one year from the relevant date, extended to five years where non-payment, short payment, short levy or erroneous refund arises from fraud, collusion, willful misstatement, suppression of facts or contravention with intent to evade; relevant dates are tied to return filing, due dates, payment dates, provisional adjustments and refunds, with stays on notice service excluded from computation. Case law shows timely, accurate disclosure and prior departmental awareness counter invocation of the extended period, while deliberate concealment or procedural defaults can justify it. en-us Fri, 22 Apr 2011 09:06:17 +0530 Sat, 23 Apr 2011 09:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1261 Limitation for demanding unpaid or short-paid service tax is one year from the relevant date, extended to five years where non-payment, short payment, short levy or erroneous refund arises from fraud, collusion, willful misstatement, suppression of facts or contravention with intent to evade; relevant dates are tied to return filing, due dates, payment dates, provisional adjustments and refunds, with stays on notice service excluded from computation. Case law shows timely, accurate disclosure and prior departmental awareness counter invocation of the extended period, while deliberate concealment or procedural defaults can justify it. Articles Service Tax Fri, 22 Apr 2011 09:06:17 +0530 https://www.taxtmi.com/article/detailed?id=1261