https://www.taxtmi.com/caselaws?id=798158 Extended limitation for service-tax recovery requires evidence of a positive, deliberate act of suppression with intent to evade tax; mere non-payment or non-declaration is insufficient. Interpretation of the exemption for airfield drainage services under Entry 12(e) of Notification No. 25/2012-ST supported a bona fide belief that the services were exempt. As no wilful suppression was established, the extended period under Section 73(1) of the Finance Act, 1994 was not available, rendering the demand sustained solely on that basis unsustainable. en-us Fri, 14 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798158 Extended limitation for service-tax recovery requires evidence of a positive, deliberate act of suppression with intent to evade tax; mere non-payment or non-declaration is insufficient. Interpretation of the exemption for airfield drainage services under Entry 12(e) of Notification No. 25/2012-ST supported a bona fide belief that the services were exempt. As no wilful suppression was established, the extended period under Section 73(1) of the Finance Act, 1994 was not available, rendering the demand sustained solely on that basis unsustainable. Case-Laws Service Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798158