https://www.taxtmi.com/caselaws?id=358925 For service tax demanded on reverse charge basis for GTA services, mere non-filing of ST-3 returns and delayed payment was held insufficient to establish wilful misstatement, suppression of facts, or intent to evade tax. In the absence of material showing deliberate suppression, the extended period of limitation could not be invoked, and the demand for the extended period was held unsustainable. en-us Wed, 20 Dec 2017 00:00:00 +0530 Fri, 12 Apr 2019 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358925 For service tax demanded on reverse charge basis for GTA services, mere non-filing of ST-3 returns and delayed payment was held insufficient to establish wilful misstatement, suppression of facts, or intent to evade tax. In the absence of material showing deliberate suppression, the extended period of limitation could not be invoked, and the demand for the extended period was held unsustainable. Case-Laws Service Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358925