https://www.taxtmi.com/article/detailed?id=10950 Invocation of the extended period for service tax recovery requires factual demonstration of suppression, fraud, collusion or wilful misstatement; mere non-payment of tax does not suffice and the proper officer must record convincing reasons in the show cause notice. Where an earlier notice based on the same facts exists, the department cannot treat those facts as suppressed to justify a subsequent extended-period notice. en-us Fri, 06 Jan 2023 11:44:03 +0530 Fri, 06 Jan 2023 11:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10950 Invocation of the extended period for service tax recovery requires factual demonstration of suppression, fraud, collusion or wilful misstatement; mere non-payment of tax does not suffice and the proper officer must record convincing reasons in the show cause notice. Where an earlier notice based on the same facts exists, the department cannot treat those facts as suppressed to justify a subsequent extended-period notice. Articles Service Tax Fri, 06 Jan 2023 11:44:03 +0530 https://www.taxtmi.com/article/detailed?id=10950