https://www.taxtmi.com/caselaws?id=800693 Extended-period service-tax recovery from a subcontractor requires established suppression, misstatement, fraud, collusion, or comparable conduct intended to evade tax. A bona fide belief that no separate liability arose after the main contractor paid service tax on the full contract consideration, combined with conflicting views on subcontractor taxability, does not establish those conditions. Limitation therefore prevents an extended-period demand where the required default and intent are not proved. en-us Mon, 05 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800693 Extended-period service-tax recovery from a subcontractor requires established suppression, misstatement, fraud, collusion, or comparable conduct intended to evade tax. A bona fide belief that no separate liability arose after the main contractor paid service tax on the full contract consideration, combined with conflicting views on subcontractor taxability, does not establish those conditions. Limitation therefore prevents an extended-period demand where the required default and intent are not proved. Case-Laws Service Tax Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800693