https://www.taxtmi.com/caselaws?id=766508 Service tax demand could not be sustained by invoking the extended period because suppression of facts with intent to evade tax was not established. The assessee, a Government of India undertaking, had disclosed the activity, and the department had knowledge through audits and repeated correspondence during the relevant period. The original authority's finding that no mala fide intention to evade tax could be inferred had attained finality, leaving no basis for extended limitation. The demand was therefore barred by limitation, and the appeal succeeded without examination of the merits. en-us Mon, 24 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 08:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766508 Service tax demand could not be sustained by invoking the extended period because suppression of facts with intent to evade tax was not established. The assessee, a Government of India undertaking, had disclosed the activity, and the department had knowledge through audits and repeated correspondence during the relevant period. The original authority's finding that no mala fide intention to evade tax could be inferred had attained finality, leaving no basis for extended limitation. The demand was therefore barred by limitation, and the appeal succeeded without examination of the merits. Case-Laws Service Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766508