https://www.taxtmi.com/caselaws?id=796366 Extended limitation for recovery of service tax on weighbridge-service receipts cannot be invoked where the assessee was registered, regularly filed returns, paid tax on other taxable services, and recorded the receipts in its financial records. The material did not establish suppression of facts with intent to evade tax; the non-payment was treated as a bona fide mistake in a dispute involving legal interpretation and detected during audit. The service-tax demand was therefore time-barred. en-us Thu, 30 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796366 Extended limitation for recovery of service tax on weighbridge-service receipts cannot be invoked where the assessee was registered, regularly filed returns, paid tax on other taxable services, and recorded the receipts in its financial records. The material did not establish suppression of facts with intent to evade tax; the non-payment was treated as a bona fide mistake in a dispute involving legal interpretation and detected during audit. The service-tax demand was therefore time-barred. Case-Laws Service Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796366