https://www.taxtmi.com/caselaws?id=797831 Section 73(1) of the Finance Act, 1994 permits the extended limitation period for service-tax recovery only when fraud, collusion, wilful misstatement, or suppression of facts with intent to evade tax is established. Third-party information received from the Income Tax Department, without evidence of those ingredients, does not justify invoking the extended period. Consequently, a notice issued after the normal limitation period cannot sustain the service-tax demand, which is barred by limitation. en-us Mon, 24 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797831 Section 73(1) of the Finance Act, 1994 permits the extended limitation period for service-tax recovery only when fraud, collusion, wilful misstatement, or suppression of facts with intent to evade tax is established. Third-party information received from the Income Tax Department, without evidence of those ingredients, does not justify invoking the extended period. Consequently, a notice issued after the normal limitation period cannot sustain the service-tax demand, which is barred by limitation. Case-Laws Service Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797831