https://www.taxtmi.com/caselaws?id=776810 An extended period of limitation cannot be invoked again on the same or substantially similar facts where the disputed receipts had already been the subject of earlier proceedings and the department was aware of the transactions; the suppression allegation therefore failed and the extended-period demand was time-barred. A penalty under Section 78 could not survive once that limitation-based demand was deleted, so the penalty was also set aside. Liability, if any, remaining within the normal period was left to be governed by law. en-us Mon, 18 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776810 An extended period of limitation cannot be invoked again on the same or substantially similar facts where the disputed receipts had already been the subject of earlier proceedings and the department was aware of the transactions; the suppression allegation therefore failed and the extended-period demand was time-barred. A penalty under Section 78 could not survive once that limitation-based demand was deleted, so the penalty was also set aside. Liability, if any, remaining within the normal period was left to be governed by law. Case-Laws Service Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776810