https://www.taxtmi.com/caselaws?id=752509 Extended-period service tax demand was found unsustainable where the notice relied only on a mismatch between Income Tax Returns and ST-3 returns, without independent verification or evidence of wilful suppression. The assessee was a registered service tax filer, had submitted returns, and produced documentary material that materially reduced the proposed demand. The record also did not show that service tax had been collected from customers. On these facts, the extended period of limitation was not invocable, and the confirmed demand was set aside on limitation. en-us Tue, 07 May 2024 00:00:00 +0530 Mon, 13 May 2024 08:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752509 Extended-period service tax demand was found unsustainable where the notice relied only on a mismatch between Income Tax Returns and ST-3 returns, without independent verification or evidence of wilful suppression. The assessee was a registered service tax filer, had submitted returns, and produced documentary material that materially reduced the proposed demand. The record also did not show that service tax had been collected from customers. On these facts, the extended period of limitation was not invocable, and the confirmed demand was set aside on limitation. Case-Laws Service Tax Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752509