https://www.taxtmi.com/caselaws?id=795736 Extended service-tax limitation cannot be invoked solely on third-party income-tax data showing a mismatch between Form 26AS receipts and service-tax return filings. The statutory conditions require corroborative evidence of fraud, collusion, wilful misstatement, or deliberate suppression with intent to evade tax. Mere non-payment or non-filing does not establish a wilful default, and the Department must prove a positive act demonstrating evasion intent. On the stated analysis, reliance only on Income Tax Department information made the extended limitation period unsustainable and rendered the demand time-barred. 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=795736 Extended service-tax limitation cannot be invoked solely on third-party income-tax data showing a mismatch between Form 26AS receipts and service-tax return filings. The statutory conditions require corroborative evidence of fraud, collusion, wilful misstatement, or deliberate suppression with intent to evade tax. Mere non-payment or non-filing does not establish a wilful default, and the Department must prove a positive act demonstrating evasion intent. On the stated analysis, reliance only on Income Tax Department information made the extended limitation period unsustainable and rendered the demand time-barred. Case-Laws Service Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795736