https://www.taxtmi.com/caselaws?id=794090 Extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994 was held unsustainable where the assessee regularly filed ST-3 returns, paid tax on dry cleaning services, and omitted wet cleaning services under a stated bona fide belief that only dry cleaning was taxable. As the demand was based on verification of returns and information already with the department, and no independent material showed suppression of facts or wilful misstatement with intent to evade tax, the Service Tax demand, with interest and penalty, was set aside in favour of the assessee. en-us Tue, 24 Mar 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794090 Extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994 was held unsustainable where the assessee regularly filed ST-3 returns, paid tax on dry cleaning services, and omitted wet cleaning services under a stated bona fide belief that only dry cleaning was taxable. As the demand was based on verification of returns and information already with the department, and no independent material showed suppression of facts or wilful misstatement with intent to evade tax, the Service Tax demand, with interest and penalty, was set aside in favour of the assessee. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794090