https://www.taxtmi.com/caselaws?id=765256 Service tax demand on electrification work forming part of a civil court building was held unsustainable because the extended period of limitation could not be invoked. The record did not establish suppression of facts, fraud, misstatement, or intent to evade tax, and mere non-payment was insufficient to justify the longer limitation period. As the show cause notice was issued beyond the normal period without the required mens rea, the demand failed on limitation and the appellant was granted relief with consequential benefits as available in law. en-us Mon, 27 Jan 2025 00:00:00 +0530 Wed, 29 Jan 2025 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765256 Service tax demand on electrification work forming part of a civil court building was held unsustainable because the extended period of limitation could not be invoked. The record did not establish suppression of facts, fraud, misstatement, or intent to evade tax, and mere non-payment was insufficient to justify the longer limitation period. As the show cause notice was issued beyond the normal period without the required mens rea, the demand failed on limitation and the appellant was granted relief with consequential benefits as available in law. Case-Laws Service Tax Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765256