https://www.taxtmi.com/caselaws?id=785816 Extended period of limitation for service tax demands cannot be invoked where the taxpayer entertained a bona fide belief in exemption and the department had actual knowledge of the facts but failed to act; this legal position negates application of extended limitation and results in annulment of the demand. The presence of record evidence of surrender of registration and pending departmental action, together with no proven suppression, fraud, collusion, or wilful misstatement by the taxpayer, establishes that invocation of extended limitation is unjustified and the demand must be set aside. en-us Fri, 14 Nov 2025 00:00:00 +0530 Mon, 02 Feb 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785816 Extended period of limitation for service tax demands cannot be invoked where the taxpayer entertained a bona fide belief in exemption and the department had actual knowledge of the facts but failed to act; this legal position negates application of extended limitation and results in annulment of the demand. The presence of record evidence of surrender of registration and pending departmental action, together with no proven suppression, fraud, collusion, or wilful misstatement by the taxpayer, establishes that invocation of extended limitation is unjustified and the demand must be set aside. Case-Laws Service Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785816