https://www.taxtmi.com/caselaws?id=798447 Revenue must maintain consistent positions where materially identical service-tax disputes involve the same show-cause notice basis, demand period, computation and Tribunal reasoning. Challenging a Tribunal ruling for one assessee after accepting the identical ruling for a similarly situated assessee is inconsistent with fairness and equality in revenue administration. Extended limitation for a service-tax demand requires specific allegations and proof of fraud, collusion, wilful misstatement or suppression of facts, coupled with intent to evade duty. Without proof of that prescribed conduct, the extended period is unavailable and a delayed demand is time-barred. en-us Thu, 03 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798447 Revenue must maintain consistent positions where materially identical service-tax disputes involve the same show-cause notice basis, demand period, computation and Tribunal reasoning. Challenging a Tribunal ruling for one assessee after accepting the identical ruling for a similarly situated assessee is inconsistent with fairness and equality in revenue administration. Extended limitation for a service-tax demand requires specific allegations and proof of fraud, collusion, wilful misstatement or suppression of facts, coupled with intent to evade duty. Without proof of that prescribed conduct, the extended period is unavailable and a delayed demand is time-barred. Case-Laws Service Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798447