https://www.taxtmi.com/caselaws?id=365337 Service tax demand for 2011-12 was held time-barred because the show cause notice was issued only on 26.05.2015 and the relevant transactions were already reflected in the assessee's regular business records and available to audit. On those facts, mere non-disclosure to the Revenue did not establish suppression of facts or mala fide intent to evade tax, so the extended period of limitation could not be invoked. The impugned order was set aside, the appeal was allowed, and consequential relief followed. en-us Mon, 09 Jul 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365337 Service tax demand for 2011-12 was held time-barred because the show cause notice was issued only on 26.05.2015 and the relevant transactions were already reflected in the assessee's regular business records and available to audit. On those facts, mere non-disclosure to the Revenue did not establish suppression of facts or mala fide intent to evade tax, so the extended period of limitation could not be invoked. The impugned order was set aside, the appeal was allowed, and consequential relief followed. Case-Laws Service Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365337