https://www.taxtmi.com/caselaws?id=447527 Extended limitation for service tax under section 73 requires proof of fraud, collusion, wilful misstatement or suppression of facts with intent to evade tax; mere non-disclosure or audit detection, without deliberate intent, is insufficient, so the extended-period demand could not stand. A demand for the post-01.07.2012 period also cannot be sustained where the show cause notices proceeded only on mining service under the pre-negative list regime, because adjudication cannot travel beyond the notice and confirm tax on a different legal basis. The service tax demand, interest and penalties were set aside in full. en-us Wed, 15 Nov 2023 00:00:00 +0530 Thu, 28 Dec 2023 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447527 Extended limitation for service tax under section 73 requires proof of fraud, collusion, wilful misstatement or suppression of facts with intent to evade tax; mere non-disclosure or audit detection, without deliberate intent, is insufficient, so the extended-period demand could not stand. A demand for the post-01.07.2012 period also cannot be sustained where the show cause notices proceeded only on mining service under the pre-negative list regime, because adjudication cannot travel beyond the notice and confirm tax on a different legal basis. The service tax demand, interest and penalties were set aside in full. Case-Laws Service Tax Wed, 15 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447527