https://www.taxtmi.com/caselaws?id=784957 Invocation of the extended period of limitation for service tax assessment is unsustainable where the only issue is valuation and entitlement under Notification No.12/2003-ST; the value of goods sold or deemed sold as part of repair and maintenance services is liable to exclusion from taxable service value, and the benefit of the exemption notification applies. Reversal of Cenvat credit constitutes non-availment of input credit, satisfying the condition for exemption. Extended limitation can be invoked only upon suppression of facts with intent to evade tax; absent such suppression, the demand must be recalculated for the normal period and the adjudicating order set aside. en-us Fri, 09 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784957 Invocation of the extended period of limitation for service tax assessment is unsustainable where the only issue is valuation and entitlement under Notification No.12/2003-ST; the value of goods sold or deemed sold as part of repair and maintenance services is liable to exclusion from taxable service value, and the benefit of the exemption notification applies. Reversal of Cenvat credit constitutes non-availment of input credit, satisfying the condition for exemption. Extended limitation can be invoked only upon suppression of facts with intent to evade tax; absent such suppression, the demand must be recalculated for the normal period and the adjudicating order set aside. Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784957