https://www.taxtmi.com/caselaws?id=787836 Extended period of limitation was applied where the assessee collected service tax from a client but failed to disclose and deposit the sums in periodical returns; documentary evidence (award letter, payment certificates, agreements) established collection and non-deposit, so the contested demand was not time-barred and was sustained. The Adjudicating Authority's finding of intentional non-disclosure and suppression was accepted on the evidence, attracting recovery of the tax collected and a mandatory penalty. Precedents relied on by the assessee were distinguished as involving bona fide disputes or disclosure, which do not arise on these facts. en-us Thu, 12 Feb 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787836 Extended period of limitation was applied where the assessee collected service tax from a client but failed to disclose and deposit the sums in periodical returns; documentary evidence (award letter, payment certificates, agreements) established collection and non-deposit, so the contested demand was not time-barred and was sustained. The Adjudicating Authority's finding of intentional non-disclosure and suppression was accepted on the evidence, attracting recovery of the tax collected and a mandatory penalty. Precedents relied on by the assessee were distinguished as involving bona fide disputes or disclosure, which do not arise on these facts. Case-Laws Service Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787836