https://www.taxtmi.com/caselaws?id=350280 Service tax demand was held time-barred because the extended limitation period could not be invoked without proof of fraud, suppression, wilful misstatement, or deliberate intent to evade tax. The assessee had disclosed the commission income in its balance sheet and had a bona fide belief that the receipts were not taxable in light of the relevant exemption notifications and amendment. On those facts, mere non-payment did not justify invocation of the extended period under service tax law, and the demand was set aside. en-us Mon, 30 Oct 2017 00:00:00 +0530 Fri, 03 Nov 2017 10:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350280 Service tax demand was held time-barred because the extended limitation period could not be invoked without proof of fraud, suppression, wilful misstatement, or deliberate intent to evade tax. The assessee had disclosed the commission income in its balance sheet and had a bona fide belief that the receipts were not taxable in light of the relevant exemption notifications and amendment. On those facts, mere non-payment did not justify invocation of the extended period under service tax law, and the demand was set aside. Case-Laws Service Tax Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350280