https://www.taxtmi.com/caselaws?id=436409 In a service tax dispute, the extended limitation period under the proviso to Section 73(1) applies only where non-payment results from fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax; on these facts, mere non-disclosure in returns and departmental investigation did not establish deliberate suppression, so the extended period was unavailable. A show cause notice must also clearly identify the taxable service category, and the same activity cannot validly be confirmed under two distinct service heads without lawful classification; the demand was therefore unsustainable. Demand, interest, and penalties were set aside. en-us Mon, 10 Apr 2023 00:00:00 +0530 Thu, 13 Apr 2023 07:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436409 In a service tax dispute, the extended limitation period under the proviso to Section 73(1) applies only where non-payment results from fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax; on these facts, mere non-disclosure in returns and departmental investigation did not establish deliberate suppression, so the extended period was unavailable. A show cause notice must also clearly identify the taxable service category, and the same activity cannot validly be confirmed under two distinct service heads without lawful classification; the demand was therefore unsustainable. Demand, interest, and penalties were set aside. Case-Laws Service Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436409