https://www.taxtmi.com/caselaws?id=767298 The court ruled that the service tax demand against the appellant was unjustified as it was based solely on income tax returns without identifying specific taxable services or recipients. The extended period of limitation for issuing the show cause notice was deemed inapplicable due to the absence of evidence indicating suppression or intent to evade tax. The court found no suppression of facts, as the appellant had disclosed all income in tax returns and held a bona fide belief of non-liability. Additionally, the lack of independent inquiry by the department before issuing the notice invalidated the demand. en-us Thu, 13 Mar 2025 00:00:00 +0530 Thu, 06 Aug 2026 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767298 The court ruled that the service tax demand against the appellant was unjustified as it was based solely on income tax returns without identifying specific taxable services or recipients. The extended period of limitation for issuing the show cause notice was deemed inapplicable due to the absence of evidence indicating suppression or intent to evade tax. The court found no suppression of facts, as the appellant had disclosed all income in tax returns and held a bona fide belief of non-liability. Additionally, the lack of independent inquiry by the department before issuing the notice invalidated the demand. Case-Laws Service Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767298