https://www.taxtmi.com/caselaws?id=761300 Extended limitation in service tax proceedings requires proof of wilful suppression or deliberate intent to evade tax; mere non-payment or delayed payment is insufficient. A fully State-owned company with service tax registration paid the disputed tax after departmental intimation, and no material beyond bare allegations showed conscious withholding of facts. On that basis, invocation of the extended period was unsustainable and the penalty could not be sustained, while the admitted tax liability itself remained undisturbed. en-us Thu, 04 Jul 2024 00:00:00 +0530 Fri, 08 Nov 2024 19:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761300 Extended limitation in service tax proceedings requires proof of wilful suppression or deliberate intent to evade tax; mere non-payment or delayed payment is insufficient. A fully State-owned company with service tax registration paid the disputed tax after departmental intimation, and no material beyond bare allegations showed conscious withholding of facts. On that basis, invocation of the extended period was unsustainable and the penalty could not be sustained, while the admitted tax liability itself remained undisturbed. Case-Laws Service Tax Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761300