https://www.taxtmi.com/caselaws?id=788225 Extended period of limitation cannot be invoked where revenue relies solely on discrepancies between returns and balance sheet entries without independent evidence of suppression or wilful misstatement; accordingly demands based on such invocation are time-barred. Classification of the appellant as a commission agent rendering business auxiliary services was unsupported by evidence of a principal agent or service recipient relationship and exceeded the scope of the show cause notices, so that taxability finding fails. Consequential denial of cenvat credit and imposition of interest and penalties collapse with the primary demands. The appellate orders are set aside and the appeals allowed with consequential reliefs. en-us Tue, 17 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788225 Extended period of limitation cannot be invoked where revenue relies solely on discrepancies between returns and balance sheet entries without independent evidence of suppression or wilful misstatement; accordingly demands based on such invocation are time-barred. Classification of the appellant as a commission agent rendering business auxiliary services was unsupported by evidence of a principal agent or service recipient relationship and exceeded the scope of the show cause notices, so that taxability finding fails. Consequential denial of cenvat credit and imposition of interest and penalties collapse with the primary demands. The appellate orders are set aside and the appeals allowed with consequential reliefs. Case-Laws Service Tax Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788225