https://www.taxtmi.com/caselaws?id=429676 The case involved the invocation of an extended period of limitation under the Finance Act for service tax demands related to 'man power supply' and 'rent a cab service.' The court emphasized the necessity of proving deliberate suppression of facts to extend the limitation period for tax demands. It was held that mere failure to declare does not constitute willful suppression, and there must be a positive act to deliberately hide information. The Commissioner's decision to confirm the demand without proving deliberate suppression of facts was deemed legally unsustainable, leading to the appeal being allowed and the order being set aside. en-us Wed, 26 Oct 2022 00:00:00 +0530 Thu, 03 Nov 2022 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429676 The case involved the invocation of an extended period of limitation under the Finance Act for service tax demands related to 'man power supply' and 'rent a cab service.' The court emphasized the necessity of proving deliberate suppression of facts to extend the limitation period for tax demands. It was held that mere failure to declare does not constitute willful suppression, and there must be a positive act to deliberately hide information. The Commissioner's decision to confirm the demand without proving deliberate suppression of facts was deemed legally unsustainable, leading to the appeal being allowed and the order being set aside. Case-Laws Service Tax Wed, 26 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429676