https://www.taxtmi.com/caselaws?id=797058 Extended limitation for a service-tax demand depends on proof of deliberate suppression with intent to evade, rather than mere non-payment or non-disclosure. Pantry-car operations conducted under an IRCTC licence may be characterised as outdoor catering where contractual obligations extend beyond selling pre-packed food; however, taxability also requires an established contractual basis, identifiable service recipient and consideration. Divergent views arose on whether the operator's disclosures during departmental enquiry negated suppression and whether the necessary elements of the alleged taxable service were proved. The dispute was referred for determination by a Third Member. en-us Fri, 14 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797058 Extended limitation for a service-tax demand depends on proof of deliberate suppression with intent to evade, rather than mere non-payment or non-disclosure. Pantry-car operations conducted under an IRCTC licence may be characterised as outdoor catering where contractual obligations extend beyond selling pre-packed food; however, taxability also requires an established contractual basis, identifiable service recipient and consideration. Divergent views arose on whether the operator's disclosures during departmental enquiry negated suppression and whether the necessary elements of the alleged taxable service were proved. The dispute was referred for determination by a Third Member. Case-Laws Service Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797058