https://www.taxtmi.com/caselaws?id=763782 Extended limitation under service tax requires proof of wilful suppression or deliberate intent to evade tax; mere non-disclosure is insufficient. The notes also state that composite demands must be supported by clear, segregated allegations and record-based quantification: sponsorship service demand failed where tax had already been paid on the relevant component, inter-company short-payment and interest demands failed for lack of a specific breakup, and the renting issue could not be reopened without proper appreciation of the material. Import of services and software licence fee issues were directed for de novo examination of documents, contracts, and the appellant's role before liability could be fixed. en-us Tue, 22 Oct 2024 00:00:00 +0530 Fri, 27 Dec 2024 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763782 Extended limitation under service tax requires proof of wilful suppression or deliberate intent to evade tax; mere non-disclosure is insufficient. The notes also state that composite demands must be supported by clear, segregated allegations and record-based quantification: sponsorship service demand failed where tax had already been paid on the relevant component, inter-company short-payment and interest demands failed for lack of a specific breakup, and the renting issue could not be reopened without proper appreciation of the material. Import of services and software licence fee issues were directed for de novo examination of documents, contracts, and the appellant's role before liability could be fixed. Case-Laws Service Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763782