https://www.taxtmi.com/caselaws?id=251651 Wilful suppression of taxable cleaning services justified invocation of the extended limitation period where the assessee had neither registered nor paid service tax nor filed ST-3 returns, and the non-disclosure was discovered only through departmental inquiry. The demand was therefore not time-barred, because departmental awareness did not defeat the statutory extended period once intent to evade tax was established. Consequential interest and penalties were also sustained, as the finding of suppression barred waiver of penalty. en-us Thu, 11 Sep 2014 00:00:00 +0530 Mon, 22 Sep 2014 09:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251651 Wilful suppression of taxable cleaning services justified invocation of the extended limitation period where the assessee had neither registered nor paid service tax nor filed ST-3 returns, and the non-disclosure was discovered only through departmental inquiry. The demand was therefore not time-barred, because departmental awareness did not defeat the statutory extended period once intent to evade tax was established. Consequential interest and penalties were also sustained, as the finding of suppression barred waiver of penalty. Case-Laws Service Tax Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251651