https://www.taxtmi.com/caselaws?id=782412 CESTAT set aside the order of Commissioner (Appeals) upholding invocation of the extended period of limitation under the proviso to section 73(1) of the Finance Act in a dispute over non-payment of service tax on car parking charges. Relying on SC precedents interpreting analogous provisions, the Tribunal held that extended limitation requires deliberate suppression of facts with intent to evade tax, supported by material in the show cause notice. Mere contravention of statutory provisions or incorrect self-assessed returns was held insufficient. The appeal was allowed and the extended demand annulled. en-us Thu, 27 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782412 CESTAT set aside the order of Commissioner (Appeals) upholding invocation of the extended period of limitation under the proviso to section 73(1) of the Finance Act in a dispute over non-payment of service tax on car parking charges. Relying on SC precedents interpreting analogous provisions, the Tribunal held that extended limitation requires deliberate suppression of facts with intent to evade tax, supported by material in the show cause notice. Mere contravention of statutory provisions or incorrect self-assessed returns was held insufficient. The appeal was allowed and the extended demand annulled. Case-Laws Service Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782412