https://www.taxtmi.com/article/detailed?id=11641 Suppression of facts requires deliberate, willful conduct to justify invoking the extended period of limitation; mere omissions are insufficient. The revenue must prove deliberate concealment or intent to evade tax before extended limitation applies. A conclusory finding of suppression without factual examination cannot sustain an extended limitation invocation in BAS-related service tax assessments. en-us Mon, 24 Jul 2023 10:05:06 +0530 Mon, 24 Jul 2023 10:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11641 Suppression of facts requires deliberate, willful conduct to justify invoking the extended period of limitation; mere omissions are insufficient. The revenue must prove deliberate concealment or intent to evade tax before extended limitation applies. A conclusory finding of suppression without factual examination cannot sustain an extended limitation invocation in BAS-related service tax assessments. Articles Service Tax Mon, 24 Jul 2023 10:05:06 +0530 https://www.taxtmi.com/article/detailed?id=11641