https://www.taxtmi.com/caselaws?id=801019 Repair, pre-delivery inspection and warranty services provided to a sister concern were treated as outside Business Auxiliary Service where an earlier, unchallenged adjudication for the same period and materially identical activities had rejected that classification. Extended limitation was unavailable because the Department knew the material facts, while the assessee had sought clarification and surrendered registration on departmental advice; suppression with intent to evade could not be established. The stated consequence was that the service-tax demand, interest and penalties could not survive. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801019 Repair, pre-delivery inspection and warranty services provided to a sister concern were treated as outside Business Auxiliary Service where an earlier, unchallenged adjudication for the same period and materially identical activities had rejected that classification. Extended limitation was unavailable because the Department knew the material facts, while the assessee had sought clarification and surrendered registration on departmental advice; suppression with intent to evade could not be established. The stated consequence was that the service-tax demand, interest and penalties could not survive. Case-Laws Service Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801019