https://www.taxtmi.com/caselaws?id=802455 The extended limitation period for service tax under Section 73 of the Finance Act, 1994 requires proof of specified circumstances, including deliberate suppression with intent to evade tax. Non-payment or failure to file returns alone does not establish deliberate suppression. Limitation is computed by reference to the relevant return periods, and penalties under Section 78 rest on the same statutory circumstances. Registration for additional taxable services and filing prescribed returns are separate obligations; penalties for non-compliance can apply independently of the limitation period for tax recovery. Existing registration for certain services does not resolve an allegation of failure to register for additional services. en-us Wed, 04 Nov 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802455 The extended limitation period for service tax under Section 73 of the Finance Act, 1994 requires proof of specified circumstances, including deliberate suppression with intent to evade tax. Non-payment or failure to file returns alone does not establish deliberate suppression. Limitation is computed by reference to the relevant return periods, and penalties under Section 78 rest on the same statutory circumstances. Registration for additional taxable services and filing prescribed returns are separate obligations; penalties for non-compliance can apply independently of the limitation period for tax recovery. Existing registration for certain services does not resolve an allegation of failure to register for additional services. Case-Laws Service Tax Wed, 04 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802455