https://www.taxtmi.com/caselaws?id=795110 Extended limitation for recovery of service tax on intermediary services requires deliberate suppression, wilful misstatement, or contravention with intent to evade tax; mere non-disclosure or omission is insufficient. Because classification of intermediary services was disputed and interpreted differently during the relevant period, failure to pay tax under a bona fide belief could not amount to wilful suppression or intentional evasion. The demand was therefore restricted to the normal limitation period, with applicable interest. en-us Fri, 03 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795110 Extended limitation for recovery of service tax on intermediary services requires deliberate suppression, wilful misstatement, or contravention with intent to evade tax; mere non-disclosure or omission is insufficient. Because classification of intermediary services was disputed and interpreted differently during the relevant period, failure to pay tax under a bona fide belief could not amount to wilful suppression or intentional evasion. The demand was therefore restricted to the normal limitation period, with applicable interest. Case-Laws Service Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795110