https://www.taxtmi.com/caselaws?id=799815 Extended limitation for service-tax recovery requires fraud, collusion, wilful misstatement or suppression with intent to evade tax; disclosure in income-tax records and a bona fide exemption claim do not establish that intent. Construction of public roads for general use is exempt, including qualifying subcontractor services. Service tax cannot be recovered twice on identical receipts for the same period through separate departmental proceedings. Deliberate suppression or wilful contravention is necessary for the penalty for tax evasion, whereas failure to obtain registration and file returns remains a strict-liability procedural default. Limitation, exemption and duplicate-demand grounds defeated the substantive demand and tax-evasion penalty, while the procedural penalty remained operative. en-us Thu, 24 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799815 Extended limitation for service-tax recovery requires fraud, collusion, wilful misstatement or suppression with intent to evade tax; disclosure in income-tax records and a bona fide exemption claim do not establish that intent. Construction of public roads for general use is exempt, including qualifying subcontractor services. Service tax cannot be recovered twice on identical receipts for the same period through separate departmental proceedings. Deliberate suppression or wilful contravention is necessary for the penalty for tax evasion, whereas failure to obtain registration and file returns remains a strict-liability procedural default. Limitation, exemption and duplicate-demand grounds defeated the substantive demand and tax-evasion penalty, while the procedural penalty remained operative. Case-Laws Service Tax Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799815