https://www.taxtmi.com/caselaws?id=767647 Suppression of taxable value in ST-3 returns justified invocation of the extended period of limitation where the assessee failed to furnish the information sought by the department and offered no explanation for the difference between the declared value and the income reflected in income tax data and Form 26AS. The undisclosed taxable value was detected only through departmental enquiry, supporting a finding of suppression with intent to evade service tax. In a self-assessment regime, the assessee bore responsibility for correct disclosure and payment. Once suppression was established, the demand of service tax, interest, and penalty under the penal provision was upheld. en-us Mon, 17 Mar 2025 00:00:00 +0530 Sat, 22 Mar 2025 08:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767647 Suppression of taxable value in ST-3 returns justified invocation of the extended period of limitation where the assessee failed to furnish the information sought by the department and offered no explanation for the difference between the declared value and the income reflected in income tax data and Form 26AS. The undisclosed taxable value was detected only through departmental enquiry, supporting a finding of suppression with intent to evade service tax. In a self-assessment regime, the assessee bore responsibility for correct disclosure and payment. Once suppression was established, the demand of service tax, interest, and penalty under the penal provision was upheld. Case-Laws Service Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767647