https://www.taxtmi.com/caselaws?id=784811 Invocation of the extended period of limitation for service tax requires wilful suppression of facts with intent to evade payment; absent such deliberate concealment the extended period cannot be invoked. Consideration received for transfer of land development rights constituted payment for transfer of undivided land interest and thus did not attract service tax. Miscellaneous receipts characterised in tax returns did not become taxable merely by classification; even if leviable they fell within the annual threshold exemption. The impugned demand was therefore unsustainable and the appeal was allowed. en-us Mon, 19 May 2025 00:00:00 +0530 Tue, 13 Jan 2026 08:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784811 Invocation of the extended period of limitation for service tax requires wilful suppression of facts with intent to evade payment; absent such deliberate concealment the extended period cannot be invoked. Consideration received for transfer of land development rights constituted payment for transfer of undivided land interest and thus did not attract service tax. Miscellaneous receipts characterised in tax returns did not become taxable merely by classification; even if leviable they fell within the annual threshold exemption. The impugned demand was therefore unsustainable and the appeal was allowed. Case-Laws Service Tax Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784811