https://www.taxtmi.com/caselaws?id=336416 Service tax demand was held to be time-barred because the extended limitation period was unavailable in the absence of suppression of material facts. The appellant had opted for the composite works contract scheme, withdrew that option before paying service tax, and informed the department of these steps. As the show cause notice was issued beyond the normal limitation period and the relevant facts had been disclosed, the demand could not be sustained. en-us Mon, 10 Oct 2016 00:00:00 +0530 Fri, 01 Sep 2017 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336416 Service tax demand was held to be time-barred because the extended limitation period was unavailable in the absence of suppression of material facts. The appellant had opted for the composite works contract scheme, withdrew that option before paying service tax, and informed the department of these steps. As the show cause notice was issued beyond the normal limitation period and the relevant facts had been disclosed, the demand could not be sustained. Case-Laws Service Tax Mon, 10 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336416