https://www.taxtmi.com/caselaws?id=791598 Extended period of limitation for service tax could not be invoked where the assessee produced breakup of receipts and supporting records showing both sale of goods and composite installation-related activity, and where those materials supported the claim that the taxable service value remained within the threshold exemption under Notification No. 33/2012-Service Tax. The demand failed because the assessee's conduct reflected a bona fide belief that no service tax was payable, and the record did not show wilful suppression or intent to evade tax. As a result, the demand for service tax, interest and penalties was held unsustainable. en-us Tue, 12 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791598 Extended period of limitation for service tax could not be invoked where the assessee produced breakup of receipts and supporting records showing both sale of goods and composite installation-related activity, and where those materials supported the claim that the taxable service value remained within the threshold exemption under Notification No. 33/2012-Service Tax. The demand failed because the assessee's conduct reflected a bona fide belief that no service tax was payable, and the record did not show wilful suppression or intent to evade tax. As a result, the demand for service tax, interest and penalties was held unsustainable. Case-Laws Service Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791598