https://www.taxtmi.com/caselaws?id=795737 Extended limitation for a service-tax demand cannot rest solely on third-party Income-tax data without evidence of fraud, wilful misstatement, suppression of facts, or intent to evade tax. A bona fide belief that services were exempt under the relevant notification, together with non-registration, non-payment, or discrepancies in tax disclosures, does not by itself establish the statutory conditions for invoking the extended period. The Department bears the burden of proving those conditions. Consequently, the demand was time-barred and set aside. en-us Fri, 24 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795737 Extended limitation for a service-tax demand cannot rest solely on third-party Income-tax data without evidence of fraud, wilful misstatement, suppression of facts, or intent to evade tax. A bona fide belief that services were exempt under the relevant notification, together with non-registration, non-payment, or discrepancies in tax disclosures, does not by itself establish the statutory conditions for invoking the extended period. The Department bears the burden of proving those conditions. Consequently, the demand was time-barred and set aside. Case-Laws Service Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795737