https://www.taxtmi.com/caselaws?id=76093 The judgment addressed challenges to service tax demands and penalties on tour operators, focusing on the issue of limitation. The Commissioner upheld liability based on extended time-limit due to alleged suppression of facts by the assessee. However, the court ruled the finding on limitation unsustainable, stating that as both parties were aware of the liability post-High Court decision, no suppression occurred, rendering the demands time-barred. The judgment emphasized the necessity of timely notice issuance and compliance by tax authorities, ultimately setting aside tax demands and penalties on grounds of limitation. en-us Fri, 09 Oct 2009 00:00:00 +0530 Wed, 01 Sep 2010 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76093 The judgment addressed challenges to service tax demands and penalties on tour operators, focusing on the issue of limitation. The Commissioner upheld liability based on extended time-limit due to alleged suppression of facts by the assessee. However, the court ruled the finding on limitation unsustainable, stating that as both parties were aware of the liability post-High Court decision, no suppression occurred, rendering the demands time-barred. The judgment emphasized the necessity of timely notice issuance and compliance by tax authorities, ultimately setting aside tax demands and penalties on grounds of limitation. Case-Laws Service Tax Fri, 09 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76093