https://www.taxtmi.com/highlights?id=58677 Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is shown to be wilful with intent to evade the payment of service tax - even suppression of facts has to be wilful and in any case, suppression has also to be with an intent to evade the payment of service tax. - AT en-us Wed, 07 Jul 2021 10:05:16 +0530 Wed, 07 Jul 2021 10:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58677 Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is shown to be wilful with intent to evade the payment of service tax - even suppression of facts has to be wilful and in any case, suppression has also to be with an intent to evade the payment of service tax. - AT Highlights Service Tax Wed, 07 Jul 2021 10:05:16 +0530 https://www.taxtmi.com/highlights?id=58677