https://www.taxtmi.com/caselaws?id=989 Service tax liability was held to be computable only on amounts actually received, not on sums merely shown as due in income tax returns, so the demand was remanded for fresh quantification after excluding outstanding dues. On limitation, the Tribunal rejected the plea that the demand was time-barred, holding that the extended period could apply where statutory grounds such as non-disclosure or failure to file returns were established. The appeals were therefore disposed of by remand on quantification, while the limitation challenge failed. en-us Wed, 15 Nov 2006 00:00:00 +0530 Thu, 13 Mar 2014 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=989 Service tax liability was held to be computable only on amounts actually received, not on sums merely shown as due in income tax returns, so the demand was remanded for fresh quantification after excluding outstanding dues. On limitation, the Tribunal rejected the plea that the demand was time-barred, holding that the extended period could apply where statutory grounds such as non-disclosure or failure to file returns were established. The appeals were therefore disposed of by remand on quantification, while the limitation challenge failed. Case-Laws Service Tax Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=989