https://www.taxtmi.com/caselaws?id=799976 Extended limitation for service-tax recovery under section 73 requires established suppression of facts, wilful misstatement, fraud, or comparable conduct. Disclosure of relevant receipts and taxable transactions in VAT and ST-3 returns, particularly where those records were considered when the proposed demand was dropped, does not establish such conduct. Recovery is consequently confined to the normal limitation period. The service-tax demand for 2015-16 was therefore barred by limitation. en-us Mon, 28 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799976 Extended limitation for service-tax recovery under section 73 requires established suppression of facts, wilful misstatement, fraud, or comparable conduct. Disclosure of relevant receipts and taxable transactions in VAT and ST-3 returns, particularly where those records were considered when the proposed demand was dropped, does not establish such conduct. Recovery is consequently confined to the normal limitation period. The service-tax demand for 2015-16 was therefore barred by limitation. Case-Laws Service Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799976