https://www.taxtmi.com/caselaws?id=802079 Extended limitation for service tax on renting of immovable property cannot be invoked through a second show-cause notice where the department already knew the material facts from earlier correspondence, audits and notices. Prior disclosure of relevant activities negates any allegation of suppression in later proceedings on the same issue. Where the extended period is unavailable and the demand falls outside the normal limitation period, the demand is time-barred and unsustainable. en-us Tue, 06 Oct 2026 00:00:00 +0530 Sat, 31 Oct 2026 08:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802079 Extended limitation for service tax on renting of immovable property cannot be invoked through a second show-cause notice where the department already knew the material facts from earlier correspondence, audits and notices. Prior disclosure of relevant activities negates any allegation of suppression in later proceedings on the same issue. Where the extended period is unavailable and the demand falls outside the normal limitation period, the demand is time-barred and unsustainable. Case-Laws Service Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802079