https://www.taxtmi.com/caselaws?id=187021 Extended limitation for service tax demand could be invoked only if the show cause notice specifically pleaded the statutory ingredients, including suppression, fraud or wilful misstatement with intent to evade tax. Because the notice did not invoke the amended proviso to Section 73 or set out the required particulars, a bare allegation of suppression was insufficient to sustain the larger period. The amended limitation regime was treated as pari materia with the corresponding excise provision, requiring proper notice of the grounds relied on. On that basis, the demand was held barred by limitation and the Revenue's appeal failed. en-us Mon, 27 Jul 2009 00:00:00 +0530 Thu, 06 Oct 2016 17:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187021 Extended limitation for service tax demand could be invoked only if the show cause notice specifically pleaded the statutory ingredients, including suppression, fraud or wilful misstatement with intent to evade tax. Because the notice did not invoke the amended proviso to Section 73 or set out the required particulars, a bare allegation of suppression was insufficient to sustain the larger period. The amended limitation regime was treated as pari materia with the corresponding excise provision, requiring proper notice of the grounds relied on. On that basis, the demand was held barred by limitation and the Revenue's appeal failed. Case-Laws Service Tax Mon, 27 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187021