https://www.taxtmi.com/article/detailed?id=17118 Extended limitation for unpaid or short-paid service tax requires proof of fraud, wilful misstatement, suppression of facts, or contravention with intent to evade tax. Mere non-payment or an interpretational dispute over taxability or exemption is insufficient. Registration, return filing, payment of tax on other services, and disclosure of income in books may rebut allegations of suppression, particularly where audit identifies the issue from available records. A disputed small-scale exemption claim does not automatically establish evasion. Penalty based on the same culpable conduct is weakened if extended limitation is not justified. en-us Thu, 06 Aug 2026 10:11:53 +0530 Thu, 06 Aug 2026 10:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17118 Extended limitation for unpaid or short-paid service tax requires proof of fraud, wilful misstatement, suppression of facts, or contravention with intent to evade tax. Mere non-payment or an interpretational dispute over taxability or exemption is insufficient. Registration, return filing, payment of tax on other services, and disclosure of income in books may rebut allegations of suppression, particularly where audit identifies the issue from available records. A disputed small-scale exemption claim does not automatically establish evasion. Penalty based on the same culpable conduct is weakened if extended limitation is not justified. Articles Service Tax Thu, 06 Aug 2026 10:11:53 +0530 https://www.taxtmi.com/article/detailed?id=17118