https://www.taxtmi.com/caselaws?id=795244 Failure to file ST-3 returns, disclose gross and taxable receipts, or provide records for verification was treated as deliberate suppression of taxable receipts with intent to evade service tax. Statutory returns required disclosure of gross receipts before abatements or exemptions could be claimed, and an undisclosed abatement claim could not substitute the prescribed disclosure process. The extended recovery period under the proviso to Section 73(1) of the Finance Act, 1994 was therefore considered validly invoked. As the suppression supporting extended limitation was established, the penalty under Section 78 was also considered sustainable. en-us Fri, 17 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795244 Failure to file ST-3 returns, disclose gross and taxable receipts, or provide records for verification was treated as deliberate suppression of taxable receipts with intent to evade service tax. Statutory returns required disclosure of gross receipts before abatements or exemptions could be claimed, and an undisclosed abatement claim could not substitute the prescribed disclosure process. The extended recovery period under the proviso to Section 73(1) of the Finance Act, 1994 was therefore considered validly invoked. As the suppression supporting extended limitation was established, the penalty under Section 78 was also considered sustainable. Case-Laws Service Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795244