https://www.taxtmi.com/caselaws?id=785095 Whether taxable value was suppressed with intent to evade, attracting extended limitation and penalty: appellate fact-findings showed ST-3 returns omitted declared values and payments inconsistent with returns, establishing deliberate suppression and knowledge of liability and computation; such concurrent findings are not to be disturbed absent perversity - outcome: extended period under proviso to s.73(1) Finance Act 1994 applied and service-tax demand upheld. Whether interest and penalty are payable: interest under s.75 on confirmed demand follows as consequence; penalty under s.78 upheld given suppression with intent (verdict affirmed). en-us Thu, 15 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 08:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785095 Whether taxable value was suppressed with intent to evade, attracting extended limitation and penalty: appellate fact-findings showed ST-3 returns omitted declared values and payments inconsistent with returns, establishing deliberate suppression and knowledge of liability and computation; such concurrent findings are not to be disturbed absent perversity - outcome: extended period under proviso to s.73(1) Finance Act 1994 applied and service-tax demand upheld. Whether interest and penalty are payable: interest under s.75 on confirmed demand follows as consequence; penalty under s.78 upheld given suppression with intent (verdict affirmed). Case-Laws Service Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785095