Tax Authority's Extended Limitation Period Upheld: Suppressed Transactions and Non-Cooperation Justify Investigative Actions Under Service Tax Rules

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....HC finds no jurisdictional error in the tax authority's invocation of extended limitation period. The petitioner, who surrendered service tax registration, failed to disclose transactions in ST-3 and did not cooperate during investigation. The court prima facie determines that the taxing authority's view of suppression is justified, as critical facts emerged only through investigation. The demand-cum-show cause notice and subsequent order remain valid, with no interference warranted on jurisdictional grounds. Application disposed of accordingly.....