https://www.taxtmi.com/caselaws?id=128506 The Appellate Tribunal CESTAT AHMEDABAD set aside the service tax demand of Rs. 76,16,698 against the telephone service provider appellant for excess tax paid, ruling that the demand was barred by limitation as the notices were issued beyond the normal period. The Tribunal found no mala fide intention to evade duty, considering the appellant's status as a PSU. Consequently, the appeal was allowed solely on limitation grounds, without delving into the merits of the case. en-us Tue, 20 Jan 2009 00:00:00 +0530 Sat, 06 Apr 2013 15:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128506 The Appellate Tribunal CESTAT AHMEDABAD set aside the service tax demand of Rs. 76,16,698 against the telephone service provider appellant for excess tax paid, ruling that the demand was barred by limitation as the notices were issued beyond the normal period. The Tribunal found no mala fide intention to evade duty, considering the appellant's status as a PSU. Consequently, the appeal was allowed solely on limitation grounds, without delving into the merits of the case. Case-Laws Service Tax Tue, 20 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128506