https://www.taxtmi.com/caselaws?id=798930 Extended limitation for service-tax recovery requires proof of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade tax; mere non-payment is insufficient. Where the show-cause notice and subsequent orders do not record facts establishing those statutory ingredients or deliberate intent to evade service tax, the extended period under the proviso to Section 73(1) is unavailable. The demand is therefore time-barred, and consequential interest and penalties are set aside, without affecting tax amounts already deposited. en-us Mon, 07 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798930 Extended limitation for service-tax recovery requires proof of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade tax; mere non-payment is insufficient. Where the show-cause notice and subsequent orders do not record facts establishing those statutory ingredients or deliberate intent to evade service tax, the extended period under the proviso to Section 73(1) is unavailable. The demand is therefore time-barred, and consequential interest and penalties are set aside, without affecting tax amounts already deposited. Case-Laws Service Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798930