https://www.taxtmi.com/caselaws?id=467413 A later show cause notice invoking the extended period of limitation was held barred because the same facts were already known to the department when an earlier notice was issued; extended limitation applies only where there is conscious suppression, fraud, or collusion. The subsequent notice relied on third party data from Form 26AS after a service tax audit, but records showed regular ST-3 filings and no evidence of suppression. Consequently the confirmation of demand under the extended limitation was set aside and the extended period could not be invoked against the assessee. en-us Tue, 30 Sep 2025 00:00:00 +0530 Wed, 18 Mar 2026 08:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467413 A later show cause notice invoking the extended period of limitation was held barred because the same facts were already known to the department when an earlier notice was issued; extended limitation applies only where there is conscious suppression, fraud, or collusion. The subsequent notice relied on third party data from Form 26AS after a service tax audit, but records showed regular ST-3 filings and no evidence of suppression. Consequently the confirmation of demand under the extended limitation was set aside and the extended period could not be invoked against the assessee. Case-Laws Service Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467413