https://www.taxtmi.com/caselaws?id=798524 Extended limitation for service-tax demands requires suppression of material facts. Service-tax registration, payment of tax on commission receipts, filing of ST-3 returns, and recording reimbursement particulars in profit and loss accounts indicate disclosure rather than suppression. Pending litigation over the taxability of reimbursements further negates a basis for alleging deliberate non-disclosure. Consequently, invoking the extended period is unsustainable where the relevant reimbursement details were available from statutory returns and accounts, rendering the demand time-barred. en-us Wed, 02 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798524 Extended limitation for service-tax demands requires suppression of material facts. Service-tax registration, payment of tax on commission receipts, filing of ST-3 returns, and recording reimbursement particulars in profit and loss accounts indicate disclosure rather than suppression. Pending litigation over the taxability of reimbursements further negates a basis for alleging deliberate non-disclosure. Consequently, invoking the extended period is unsustainable where the relevant reimbursement details were available from statutory returns and accounts, rendering the demand time-barred. Case-Laws Service Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798524