https://www.taxtmi.com/caselaws?id=469727 Non-filing of ST-3 returns, failure to answer departmental queries, and non-disclosure of taxable turnover were treated as suppression of facts and wilful misrepresentation, justifying invocation of the extended limitation period under the service tax law. Commission received for Business Auxiliary Services was held taxable, as the activity did not fall within the negative list under Section 66D of the Finance Act, 1994. Earlier settlement of a prior period under Sabka Vishwas did not extinguish liability for the later disputed period. The demand of service tax, interest, and penalties was upheld. en-us Mon, 03 Nov 2025 00:00:00 +0530 Wed, 01 Jul 2026 20:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469727 Non-filing of ST-3 returns, failure to answer departmental queries, and non-disclosure of taxable turnover were treated as suppression of facts and wilful misrepresentation, justifying invocation of the extended limitation period under the service tax law. Commission received for Business Auxiliary Services was held taxable, as the activity did not fall within the negative list under Section 66D of the Finance Act, 1994. Earlier settlement of a prior period under Sabka Vishwas did not extinguish liability for the later disputed period. The demand of service tax, interest, and penalties was upheld. Case-Laws Service Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469727