https://www.taxtmi.com/caselaws?id=780279 Extended limitation for service tax could be invoked only on proof of deliberate suppression, wilful misstatement, or other positive conduct showing intent to evade tax; mere non-payment or non-disclosure was insufficient. As the demand for the later period rested on balance-sheet figures and documents already available to the assessee, and an earlier notice on the same issue had already been issued, the record did not establish the requisite mala fide intent. The demand beyond the normal period was therefore time-barred, and the related penalty could not survive once the foundation for extended limitation failed. The challenge to the remand and speaking-order direction also failed. en-us Wed, 20 Aug 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780279 Extended limitation for service tax could be invoked only on proof of deliberate suppression, wilful misstatement, or other positive conduct showing intent to evade tax; mere non-payment or non-disclosure was insufficient. As the demand for the later period rested on balance-sheet figures and documents already available to the assessee, and an earlier notice on the same issue had already been issued, the record did not establish the requisite mala fide intent. The demand beyond the normal period was therefore time-barred, and the related penalty could not survive once the foundation for extended limitation failed. The challenge to the remand and speaking-order direction also failed. Case-Laws Service Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780279