https://www.taxtmi.com/caselaws?id=449933 Service tax demand for April 2004 to June 2005 was held barred by limitation because the assessee had filed ST-3 returns, had earlier paid service tax, and the departmental verification on surrender of registration recorded no pending or contemplated tax liability. On those facts, the Revenue already had the relevant material and failed to show a sufficient basis for invoking the extended period on an allegation of suppression. The demand was therefore treated as time-barred and the consequential penalties were set aside. en-us Mon, 19 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 08:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449933 Service tax demand for April 2004 to June 2005 was held barred by limitation because the assessee had filed ST-3 returns, had earlier paid service tax, and the departmental verification on surrender of registration recorded no pending or contemplated tax liability. On those facts, the Revenue already had the relevant material and failed to show a sufficient basis for invoking the extended period on an allegation of suppression. The demand was therefore treated as time-barred and the consequential penalties were set aside. Case-Laws Service Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449933