https://www.taxtmi.com/caselaws?id=794485 Extended limitation for service tax was unavailable against a statutory government body where the relevant transactions were reflected in public balance sheets and the issue surfaced only through audit scrutiny, because suppression with intent to evade tax could not be inferred; the demand based on the extended period was therefore set aside. Penalty under Section 77 of the Finance Act, 1994 was sustained because that provision was held to operate without proof of mens rea. en-us Wed, 01 Jul 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794485 Extended limitation for service tax was unavailable against a statutory government body where the relevant transactions were reflected in public balance sheets and the issue surfaced only through audit scrutiny, because suppression with intent to evade tax could not be inferred; the demand based on the extended period was therefore set aside. Penalty under Section 77 of the Finance Act, 1994 was sustained because that provision was held to operate without proof of mens rea. Case-Laws Service Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794485