https://www.taxtmi.com/highlights?id=96476 Reverse charge mechanism for service tax distinguishes the recipients liability from the providers: where law makes the service recipient solely liable to pay, the provider is not answerable for unpaid tax. The Revenue bears the burden to prove fraud, collusion, wilful misstatement or suppression of facts before invoking the extended period of limitation; absent such proof and where the provider had a bona fide belief that liability rested on the recipient, an extended-period demand against the provider cannot be sustained. Result: impugned extended-period demand set aside and appeal allowed. en-us Sat, 31 Jan 2026 08:55:17 +0530 Sat, 31 Jan 2026 08:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96476 Reverse charge mechanism for service tax distinguishes the recipients liability from the providers: where law makes the service recipient solely liable to pay, the provider is not answerable for unpaid tax. The Revenue bears the burden to prove fraud, collusion, wilful misstatement or suppression of facts before invoking the extended period of limitation; absent such proof and where the provider had a bona fide belief that liability rested on the recipient, an extended-period demand against the provider cannot be sustained. Result: impugned extended-period demand set aside and appeal allowed. Highlights Service Tax Sat, 31 Jan 2026 08:55:17 +0530 https://www.taxtmi.com/highlights?id=96476