https://www.taxtmi.com/caselaws?id=373088 For invocation of the extended limitation period in service tax matters, the Department must establish wilful suppression or misrepresentation with cogent evidence. Where the non-payment was detected during audit, the tax and interest were paid before the show cause notice, and earlier audits had already brought the relevant facts within departmental knowledge, the extended period could not be invoked. The notice was therefore time-barred under the normal limitation period, and the pre-notice payment also supported protection against further adjudication. In the absence of proof of intentional evasion, penalties were not sustainable. en-us Mon, 19 Nov 2018 00:00:00 +0530 Mon, 07 Jan 2019 12:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373088 For invocation of the extended limitation period in service tax matters, the Department must establish wilful suppression or misrepresentation with cogent evidence. Where the non-payment was detected during audit, the tax and interest were paid before the show cause notice, and earlier audits had already brought the relevant facts within departmental knowledge, the extended period could not be invoked. The notice was therefore time-barred under the normal limitation period, and the pre-notice payment also supported protection against further adjudication. In the absence of proof of intentional evasion, penalties were not sustainable. Case-Laws Service Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373088