https://www.taxtmi.com/caselaws?id=241818 A show cause notice under service tax law was held time barred because it did not invoke the extended limitation period and contained no allegation of suppression or wilful omission, so the extended period could not be applied. On merits, the receipts reflected in income tax returns were not fully treated as taxable security service value because the taxable value already disclosed in ST-3 returns substantially explained the receipts, and the residual amount was accepted as diesel and travel-related charges. The demand was therefore unsustainable both on limitation and on merits, and the dropping of the demand was upheld. en-us Fri, 20 Sep 2013 00:00:00 +0530 Wed, 01 Jan 2014 12:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241818 A show cause notice under service tax law was held time barred because it did not invoke the extended limitation period and contained no allegation of suppression or wilful omission, so the extended period could not be applied. On merits, the receipts reflected in income tax returns were not fully treated as taxable security service value because the taxable value already disclosed in ST-3 returns substantially explained the receipts, and the residual amount was accepted as diesel and travel-related charges. The demand was therefore unsustainable both on limitation and on merits, and the dropping of the demand was upheld. Case-Laws Service Tax Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241818