https://www.taxtmi.com/caselaws?id=795242 Extended limitation for service tax recovery requires findings and supporting material establishing fraud, collusion, wilful misstatement, suppression of facts, or deliberate contravention with intent to evade tax. Mere non-payment, negligence, or failure to obtain registration does not establish the requisite deliberate conduct. Where a substantial part of the original demand was dropped, the assessee's belief that service tax was not payable could be bona fide. In the absence of a finding of intentional suppression or evasion, the extended period was not invocable and the demand based on that period was unsustainable. en-us Tue, 20 Jan 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795242 Extended limitation for service tax recovery requires findings and supporting material establishing fraud, collusion, wilful misstatement, suppression of facts, or deliberate contravention with intent to evade tax. Mere non-payment, negligence, or failure to obtain registration does not establish the requisite deliberate conduct. Where a substantial part of the original demand was dropped, the assessee's belief that service tax was not payable could be bona fide. In the absence of a finding of intentional suppression or evasion, the extended period was not invocable and the demand based on that period was unsustainable. Case-Laws Service Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795242