https://www.taxtmi.com/caselaws?id=426594 The Tribunal directed a detailed review by the Commissioner (Appeals) to determine the validity of invoking the extended limitation period for a service tax demand. The case involved allegations of willful evasion and suppression of value in ST-3 returns, resulting in a demand of Rs. 1,58,43,075/-. The Tribunal remitted the matter for further examination as the Commissioner (Appeals) had not adequately addressed the issue. Additionally, the Tribunal ordered reassessment of overlapping periods in show cause notices, ultimately allowing the appeal partially. en-us Wed, 17 Aug 2022 00:00:00 +0530 Mon, 22 Aug 2022 08:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426594 The Tribunal directed a detailed review by the Commissioner (Appeals) to determine the validity of invoking the extended limitation period for a service tax demand. The case involved allegations of willful evasion and suppression of value in ST-3 returns, resulting in a demand of Rs. 1,58,43,075/-. The Tribunal remitted the matter for further examination as the Commissioner (Appeals) had not adequately addressed the issue. Additionally, the Tribunal ordered reassessment of overlapping periods in show cause notices, ultimately allowing the appeal partially. Case-Laws Service Tax Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426594