https://www.taxtmi.com/caselaws?id=367411 Mere non-payment or delayed payment of service tax under reverse charge did not, by itself, justify invocation of the extended limitation period or penalty. Where the assessee had disclosed the commission payments in its books and discharged tax with interest before the show cause notice, and the department failed to prove fraud, collusion, wilful misstatement, or suppression of facts with intent to evade tax, the penal and extended limitation provisions could not be sustained. A circular relied upon by the assessee did not alter that result on the facts. The invocation of the extended period and the levy of penalty were therefore held unsustainable. en-us Mon, 17 Sep 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367411 Mere non-payment or delayed payment of service tax under reverse charge did not, by itself, justify invocation of the extended limitation period or penalty. Where the assessee had disclosed the commission payments in its books and discharged tax with interest before the show cause notice, and the department failed to prove fraud, collusion, wilful misstatement, or suppression of facts with intent to evade tax, the penal and extended limitation provisions could not be sustained. A circular relied upon by the assessee did not alter that result on the facts. The invocation of the extended period and the levy of penalty were therefore held unsustainable. Case-Laws Service Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367411