https://www.taxtmi.com/caselaws?id=802013 Extended limitation for service-tax recovery requires positive and deliberate suppression or misstatement with intent to evade tax; mere non-registration, non-payment, or non-filing of returns does not satisfy that standard, particularly where a bona fide interpretational dispute exists. Small service-provider threshold exemption applies where the preceding financial year's revenue remains below the prescribed limit. Service-tax liability also requires correct identification and classification of the taxable service; membership fees and commission receipts cannot be taxed merely on an unverified assumption that they constitute legal and administrative services. Consequently, an unclassified demand raised through invalid extended limitation lacks legal basis. en-us Fri, 23 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802013 Extended limitation for service-tax recovery requires positive and deliberate suppression or misstatement with intent to evade tax; mere non-registration, non-payment, or non-filing of returns does not satisfy that standard, particularly where a bona fide interpretational dispute exists. Small service-provider threshold exemption applies where the preceding financial year's revenue remains below the prescribed limit. Service-tax liability also requires correct identification and classification of the taxable service; membership fees and commission receipts cannot be taxed merely on an unverified assumption that they constitute legal and administrative services. Consequently, an unclassified demand raised through invalid extended limitation lacks legal basis. Case-Laws Service Tax Fri, 23 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802013