https://www.taxtmi.com/caselaws?id=794575 Extended limitation could not be invoked for the sub-lease rent demand absent proven wilful suppression or genuine interpretational ambiguity, so that demand was set aside on time-bar. Electricity charges recovered from lessees as reimbursement of actual consumption were treated as non-taxable outgo rather than consideration for service, and that demand was also set aside. For CENVAT credit, the show-cause notice period was time-barred because deliberate suppression with intent to evade was not established, but the statement-of-demand disallowance was sustained where only welfare or personal-use services lacked the requisite nexus with output service. Penalties were set aside. en-us Tue, 07 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794575 Extended limitation could not be invoked for the sub-lease rent demand absent proven wilful suppression or genuine interpretational ambiguity, so that demand was set aside on time-bar. Electricity charges recovered from lessees as reimbursement of actual consumption were treated as non-taxable outgo rather than consideration for service, and that demand was also set aside. For CENVAT credit, the show-cause notice period was time-barred because deliberate suppression with intent to evade was not established, but the statement-of-demand disallowance was sustained where only welfare or personal-use services lacked the requisite nexus with output service. Penalties were set aside. Case-Laws Service Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794575