https://www.taxtmi.com/caselaws?id=258117 Suppression of facts and wilful intent to evade tax are factual ingredients for invoking the extended limitation period under service tax law, and a Tribunal's finding that the department knew of the relevant transactions will not be disturbed absent perversity or a substantial question of law. On that basis, the extended period was held unsustainable. Penalties under Sections 76 to 78 of the Finance Act, 1994 were also upheld as deleted, because once the finding of no suppression survived, there was no basis to interfere with the Tribunal's relief. The appeal failed, with the Tribunal's factual findings on limitation and penalty left undisturbed. en-us Thu, 19 Mar 2015 00:00:00 +0530 Thu, 14 Jan 2016 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258117 Suppression of facts and wilful intent to evade tax are factual ingredients for invoking the extended limitation period under service tax law, and a Tribunal's finding that the department knew of the relevant transactions will not be disturbed absent perversity or a substantial question of law. On that basis, the extended period was held unsustainable. Penalties under Sections 76 to 78 of the Finance Act, 1994 were also upheld as deleted, because once the finding of no suppression survived, there was no basis to interfere with the Tribunal's relief. The appeal failed, with the Tribunal's factual findings on limitation and penalty left undisturbed. Case-Laws Service Tax Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258117