https://www.taxtmi.com/caselaws?id=335638 Extended limitation for service tax is available only where suppression of facts or misstatement with intent to evade tax is established. Here, a Board circular and a BSNL certificate indicating that the building was an administrative office for a Government of India enterprise supported the assessee's view that the activity was not commercial or industrial construction. In the absence of positive evidence of deliberate suppression or misstatement, the demand was treated as barred by limitation and set aside. en-us Tue, 18 Oct 2016 00:00:00 +0530 Fri, 01 Sep 2017 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335638 Extended limitation for service tax is available only where suppression of facts or misstatement with intent to evade tax is established. Here, a Board circular and a BSNL certificate indicating that the building was an administrative office for a Government of India enterprise supported the assessee's view that the activity was not commercial or industrial construction. In the absence of positive evidence of deliberate suppression or misstatement, the demand was treated as barred by limitation and set aside. Case-Laws Service Tax Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335638