https://www.taxtmi.com/caselaws?id=175374 Invocation of the extended limitation period under the service tax regime requires a specific allegation in the show cause notice that the assessee suppressed facts with intent to evade tax. Mere non-registration, without such a pleaded allegation, is insufficient to establish suppression or sustain the extended period. On that basis, the appellant showed a strong prima facie case on limitation and time bar, and full waiver of pre-deposit was granted together with stay of recovery pending disposal of the appeal. en-us Wed, 08 Mar 2006 00:00:00 +0530 Thu, 19 Nov 2015 13:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175374 Invocation of the extended limitation period under the service tax regime requires a specific allegation in the show cause notice that the assessee suppressed facts with intent to evade tax. Mere non-registration, without such a pleaded allegation, is insufficient to establish suppression or sustain the extended period. On that basis, the appellant showed a strong prima facie case on limitation and time bar, and full waiver of pre-deposit was granted together with stay of recovery pending disposal of the appeal. Case-Laws Service Tax Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175374