https://www.taxtmi.com/caselaws?id=345084 In service tax matters, the extended period of limitation is invocable where taxable activity is not disclosed, registration and returns are absent, and the department is not informed of the activity, because those facts support suppression with intent to evade tax. A claim that the assessee acted as a dummy participant or under a bona fide belief must be supported by evidence; where no such bona fide is proved, penalty relief under section 80 is unavailable. On the stated facts, the demand-related findings on suppression and denial of penalty waiver were confirmed. en-us Fri, 16 Jun 2017 00:00:00 +0530 Wed, 12 Jul 2017 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345084 In service tax matters, the extended period of limitation is invocable where taxable activity is not disclosed, registration and returns are absent, and the department is not informed of the activity, because those facts support suppression with intent to evade tax. A claim that the assessee acted as a dummy participant or under a bona fide belief must be supported by evidence; where no such bona fide is proved, penalty relief under section 80 is unavailable. On the stated facts, the demand-related findings on suppression and denial of penalty waiver were confirmed. Case-Laws Service Tax Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345084