https://www.taxtmi.com/caselaws?id=364930 Extended limitation for recovering central excise duty cannot be invoked where a job worker had disclosed its zinc coating or galvanization activity, held service tax registration, and paid service tax on the activity. The department was already aware of the nature of the business, and the record showed no positive evidence of suppression, concealment, or mala fide intent to evade duty. Mere registration under service tax and acceptance of tax payments did not justify the extended period in the absence of deliberate non-disclosure. The demand was therefore set aside on limitation. en-us Thu, 24 May 2018 00:00:00 +0530 Wed, 08 Aug 2018 08:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364930 Extended limitation for recovering central excise duty cannot be invoked where a job worker had disclosed its zinc coating or galvanization activity, held service tax registration, and paid service tax on the activity. The department was already aware of the nature of the business, and the record showed no positive evidence of suppression, concealment, or mala fide intent to evade duty. Mere registration under service tax and acceptance of tax payments did not justify the extended period in the absence of deliberate non-disclosure. The demand was therefore set aside on limitation. Case-Laws Central Excise Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364930