https://www.taxtmi.com/caselaws?id=782413 CESTAT set aside the order of the Commissioner (Appeals) that had upheld invocation of the extended period of limitation under the proviso to section 73(1) of the Finance Act for non-payment of service tax on car parking charges under construction of complex services. Relying on SC and HC precedents, the Tribunal held that extended limitation can be invoked only where there is deliberate suppression of facts with intent to evade tax, supported by material in the show cause notice. Mere contravention of provisions or non-disclosure in returns is insufficient. As the Commissioner (Appeals) inferred intent to evade solely from such contravention, invocation of the extended period was unjustified. The appeal of the assessee was allowed. en-us Thu, 27 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 18:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782413 CESTAT set aside the order of the Commissioner (Appeals) that had upheld invocation of the extended period of limitation under the proviso to section 73(1) of the Finance Act for non-payment of service tax on car parking charges under construction of complex services. Relying on SC and HC precedents, the Tribunal held that extended limitation can be invoked only where there is deliberate suppression of facts with intent to evade tax, supported by material in the show cause notice. Mere contravention of provisions or non-disclosure in returns is insufficient. As the Commissioner (Appeals) inferred intent to evade solely from such contravention, invocation of the extended period was unjustified. The appeal of the assessee was allowed. Case-Laws Service Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782413