https://www.taxtmi.com/caselaws?id=201630 Service tax demand was found unsustainable because the show cause notice was issued beyond the normal limitation period and failed to allege the elements required for the extended period, including wilful suppression, fraud or misstatement. The demand was therefore held time-barred and set aside, and the penalties were also set aside. en-us Wed, 12 Aug 2009 00:00:00 +0530 Fri, 21 Jan 2011 23:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201630 Service tax demand was found unsustainable because the show cause notice was issued beyond the normal limitation period and failed to allege the elements required for the extended period, including wilful suppression, fraud or misstatement. The demand was therefore held time-barred and set aside, and the penalties were also set aside. Case-Laws Service Tax Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201630