https://www.taxtmi.com/caselaws?id=796720 Service-tax liability and interest remain enforceable where the taxpayer admitted liability and paid both amounts, which were appropriated in adjudication. Suppression sufficient to invoke extended limitation and impose penalty requires a positive, deliberate act of concealment intended to evade tax; delayed payment following an interpretational dispute does not by itself establish suppression. Penalties for non-payment, registration and return defaults were unsustainable where the relevant penalty provision had been omitted without saving, the alleged default differed from the show-cause notice, and prompt registration and payment demonstrated bona fide belief and reasonable cause. Penal consequences therefore did not survive. en-us Thu, 06 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796720 Service-tax liability and interest remain enforceable where the taxpayer admitted liability and paid both amounts, which were appropriated in adjudication. Suppression sufficient to invoke extended limitation and impose penalty requires a positive, deliberate act of concealment intended to evade tax; delayed payment following an interpretational dispute does not by itself establish suppression. Penalties for non-payment, registration and return defaults were unsustainable where the relevant penalty provision had been omitted without saving, the alleged default differed from the show-cause notice, and prompt registration and payment demonstrated bona fide belief and reasonable cause. Penal consequences therefore did not survive. Case-Laws Service Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796720