https://www.taxtmi.com/highlights?id=97234 Where a taxpayer collected service tax but filed nil returns and failed to deposit amounts with the exchequer, the text treats such suppression of facts and documents as establishing intent to evade tax, justifying denial of CENVAT credit for lack of documentation and lack of clean hands. It treats invocation of the extended limitation period as appropriate where suppression occurred and supports imposition of penalties for non-payment by suppression; interest liability on collected-but-not-deposited tax is endorsed. Reliance on bona fide belief defenses is rejected where tax was collected and not remitted. en-us Fri, 27 Feb 2026 12:30:03 +0530 Fri, 27 Feb 2026 12:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97234 Where a taxpayer collected service tax but filed nil returns and failed to deposit amounts with the exchequer, the text treats such suppression of facts and documents as establishing intent to evade tax, justifying denial of CENVAT credit for lack of documentation and lack of clean hands. It treats invocation of the extended limitation period as appropriate where suppression occurred and supports imposition of penalties for non-payment by suppression; interest liability on collected-but-not-deposited tax is endorsed. Reliance on bona fide belief defenses is rejected where tax was collected and not remitted. Highlights Service Tax Fri, 27 Feb 2026 12:30:03 +0530 https://www.taxtmi.com/highlights?id=97234