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2018 (3) TMI 700 - AT - Service TaxNon-payment of service tax - service of maintenance and repair - extended period of limitation - Held that: - The period involved is 1.7.2003 to 30.9.2004. The Show Cause Notice is dt. 25.6.2008. It is merely stated the appellants failed to discharge the service tax and file returns. This is not enough. There should be clear evidence of suppression of facts with intent to evade payment of tax. We do not find any evidence in this regard - SCN invoking extended period not invokable. Appeal allowed - decided in favor of appellant.
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