https://www.taxtmi.com/caselaws?id=429916 Extended-period demand cannot be sustained without foundational allegations of suppression or misdeclaration in the show cause notice, so the larger limitation period was held inapplicable. Separately, designing, planning and site supervision did not amount to taxable architect service where the person was not registered under the Architects Act, 1972, because the statutory definition requires registration in the prescribed register. On these grounds, the demand and penalties were not maintainable and the assessee succeeded. en-us Tue, 01 Nov 2022 00:00:00 +0530 Tue, 08 Nov 2022 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429916 Extended-period demand cannot be sustained without foundational allegations of suppression or misdeclaration in the show cause notice, so the larger limitation period was held inapplicable. Separately, designing, planning and site supervision did not amount to taxable architect service where the person was not registered under the Architects Act, 1972, because the statutory definition requires registration in the prescribed register. On these grounds, the demand and penalties were not maintainable and the assessee succeeded. Case-Laws Service Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429916