https://www.taxtmi.com/caselaws?id=30940 The appeal was dismissed, affirming the Commissioner's decision to set aside part demands based on limitation issues. The appellant, a service provider, had consistently disclosed details of their activities since 2000, with the tax department being aware but taking no action until 2005. The Judicial Member found no justification for invoking a larger period, emphasizing the importance of timely action by tax authorities and voluntary disclosure by taxpayers. The judgment highlights the necessity of substantiated grounds for invoking a larger period in tax assessments and the consequences of withholding information. en-us Mon, 21 Jan 2008 00:00:00 +0530 Wed, 08 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30940 The appeal was dismissed, affirming the Commissioner's decision to set aside part demands based on limitation issues. The appellant, a service provider, had consistently disclosed details of their activities since 2000, with the tax department being aware but taking no action until 2005. The Judicial Member found no justification for invoking a larger period, emphasizing the importance of timely action by tax authorities and voluntary disclosure by taxpayers. The judgment highlights the necessity of substantiated grounds for invoking a larger period in tax assessments and the consequences of withholding information. Case-Laws Service Tax Mon, 21 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30940