https://www.taxtmi.com/caselaws?id=792388 Extended limitation under service tax law requires fraud, wilful misstatement, suppression of facts or contravention with intent to evade tax; mere non-payment is insufficient, and penalty under section 78 is not justified without such material. Where service tax is not separately recovered, section 67(2) treats the consideration as cum-tax, so taxable value must be reworked on that basis unless separate collection is shown. The remand directions require reconsideration of exemption under Notification No. 25/2012-Service Tax and fresh quantification in accordance with the applicable circular, with the demand confined to the normal period and appropriate valuation adjustments applied. en-us Tue, 26 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792388 Extended limitation under service tax law requires fraud, wilful misstatement, suppression of facts or contravention with intent to evade tax; mere non-payment is insufficient, and penalty under section 78 is not justified without such material. Where service tax is not separately recovered, section 67(2) treats the consideration as cum-tax, so taxable value must be reworked on that basis unless separate collection is shown. The remand directions require reconsideration of exemption under Notification No. 25/2012-Service Tax and fresh quantification in accordance with the applicable circular, with the demand confined to the normal period and appropriate valuation adjustments applied. Case-Laws Service Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792388