https://www.taxtmi.com/caselaws?id=793627 Service tax deposits could be appropriated against the confirmed demand only to the extent they were traced to the relevant challans and correlated with the taxable services in dispute, so the demand was reduced accordingly. The extended period of limitation was sustained because the records showed a shortfall between tax collected and deposited and non-filing of returns, and penalty for suppression was upheld only on the unpaid balance. Interest on delayed payment and the late fee penalty were also maintained for the remaining liability. en-us Wed, 07 Jan 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793627 Service tax deposits could be appropriated against the confirmed demand only to the extent they were traced to the relevant challans and correlated with the taxable services in dispute, so the demand was reduced accordingly. The extended period of limitation was sustained because the records showed a shortfall between tax collected and deposited and non-filing of returns, and penalty for suppression was upheld only on the unpaid balance. Interest on delayed payment and the late fee penalty were also maintained for the remaining liability. Case-Laws Service Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793627