https://www.taxtmi.com/caselaws?id=799814 Extended limitation for service-tax demands could not be invoked against a municipal corporation constituted under Article 243W and performing statutory functions where fraud, collusion, wilful misstatement, suppression of facts, and intent to evade tax were not established. Invocation of the extended period requires these essential elements and cannot rest merely on a delayed demand. The service-tax demand was consequently time-barred, and the associated penalties were unsustainable. 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=799814 Extended limitation for service-tax demands could not be invoked against a municipal corporation constituted under Article 243W and performing statutory functions where fraud, collusion, wilful misstatement, suppression of facts, and intent to evade tax were not established. Invocation of the extended period requires these essential elements and cannot rest merely on a delayed demand. The service-tax demand was consequently time-barred, and the associated penalties were unsustainable. Case-Laws Service Tax Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799814