https://www.taxtmi.com/caselaws?id=796282 Extended limitation for service-tax demand cannot rest solely on income-tax data where no investigation establishes the nature of taxable service, service recipient, or consideration. Form 26AS did not show receipts for provision of services, and the explanation that receipts arose from trading in plant saplings and seeds was not meaningfully examined. The stated business activities supported a bona fide belief that service-tax registration and payment were unnecessary. As suppression or wilful intent to evade tax was not established, the extended period was held inapplicable and the demand was set aside. en-us Tue, 02 Jun 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796282 Extended limitation for service-tax demand cannot rest solely on income-tax data where no investigation establishes the nature of taxable service, service recipient, or consideration. Form 26AS did not show receipts for provision of services, and the explanation that receipts arose from trading in plant saplings and seeds was not meaningfully examined. The stated business activities supported a bona fide belief that service-tax registration and payment were unnecessary. As suppression or wilful intent to evade tax was not established, the extended period was held inapplicable and the demand was set aside. Case-Laws Service Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796282