https://www.taxtmi.com/caselaws?id=41 Service tax limitation and adjustment claims depended on documentary proof: where return figures did not match other records, the discrepancy supported suppression or misstatement, so the extended limitation period could be invoked. The assessee's contention that liability was neutralised through inter-head adjustments, prior-period receipts, or excess payments also required cogent evidence. In the absence of supporting documents showing the alleged adjustments or excess remittances, the claimed set-off was not accepted and the demand remained sustained. en-us Mon, 12 Feb 2001 00:00:00 +0530 Thu, 16 Jun 2016 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41 Service tax limitation and adjustment claims depended on documentary proof: where return figures did not match other records, the discrepancy supported suppression or misstatement, so the extended limitation period could be invoked. The assessee's contention that liability was neutralised through inter-head adjustments, prior-period receipts, or excess payments also required cogent evidence. In the absence of supporting documents showing the alleged adjustments or excess remittances, the claimed set-off was not accepted and the demand remained sustained. Case-Laws Service Tax Mon, 12 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41