https://www.taxtmi.com/caselaws?id=802014 Extended limitation for service-tax recovery requires demonstrable deliberate suppression or wilful misstatement intended to evade tax. Mere non-payment, short-payment, discrepancies between returns and financial records, or a disputed exemption claim do not meet that threshold. Registered taxpayers who filed ST-3 returns, supplied agreements and financial records during investigation, and acted on a bona fide belief that services were exempt could not be treated as having deliberately concealed liability. A substantial reduction in the original demand further weakened any allegation of suppression. Recovery for part of the disputed period also exceeded the maximum five-year limitation period. The service-tax demand was therefore time-barred, with consequential interest and penalties unsustainable. en-us Wed, 28 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802014 Extended limitation for service-tax recovery requires demonstrable deliberate suppression or wilful misstatement intended to evade tax. Mere non-payment, short-payment, discrepancies between returns and financial records, or a disputed exemption claim do not meet that threshold. Registered taxpayers who filed ST-3 returns, supplied agreements and financial records during investigation, and acted on a bona fide belief that services were exempt could not be treated as having deliberately concealed liability. A substantial reduction in the original demand further weakened any allegation of suppression. Recovery for part of the disputed period also exceeded the maximum five-year limitation period. The service-tax demand was therefore time-barred, with consequential interest and penalties unsustainable. Case-Laws Service Tax Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802014