https://www.taxtmi.com/caselaws?id=788935 Advance receipts adjusted against work executed, goods supplied and refunds were not taxable to the extent later adjusted, and the small written-off balance did not sustain the demand; the service tax demand was therefore set aside. The allegation of excess CENVAT credit also failed because the opening and closing balances, intervening invoices and return entries supported the assessee's record; that demand was likewise set aside. Since the relevant facts were disclosed in balance sheets, ST-3 returns and bills, suppression with intent to evade tax was not established, so the extended period of limitation could not be invoked. The order was set aside and consequential relief followed. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788935 Advance receipts adjusted against work executed, goods supplied and refunds were not taxable to the extent later adjusted, and the small written-off balance did not sustain the demand; the service tax demand was therefore set aside. The allegation of excess CENVAT credit also failed because the opening and closing balances, intervening invoices and return entries supported the assessee's record; that demand was likewise set aside. Since the relevant facts were disclosed in balance sheets, ST-3 returns and bills, suppression with intent to evade tax was not established, so the extended period of limitation could not be invoked. The order was set aside and consequential relief followed. Case-Laws Service Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788935