https://www.taxtmi.com/caselaws?id=774274 Extended limitation for service tax could not be invoked because the taxpayer disclosed the relevant transactions in its records, responded to departmental correspondence and there was no material showing deliberate suppression, wilful misstatement or intent to evade tax. As the taxability of food and beverages was still under judicial scrutiny and the dispute was confined to a bona fide question of law, the demand remained within the normal period only. The show cause notice was therefore time barred, the demand failed on limitation, and the impugned order was set aside without reaching the merits. en-us Thu, 03 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774274 Extended limitation for service tax could not be invoked because the taxpayer disclosed the relevant transactions in its records, responded to departmental correspondence and there was no material showing deliberate suppression, wilful misstatement or intent to evade tax. As the taxability of food and beverages was still under judicial scrutiny and the dispute was confined to a bona fide question of law, the demand remained within the normal period only. The show cause notice was therefore time barred, the demand failed on limitation, and the impugned order was set aside without reaching the merits. Case-Laws Service Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774274