https://www.taxtmi.com/caselaws?id=205022 The Appellate Tribunal allowed the Revenue's appeal against the setting aside of the demand for Service Tax and penalties. The Tribunal found that the first Show Cause Notice issued in 2004 for non-filing of returns did not bar the subsequent Notice in 2006 based on evidence of service recipient, alleging suppression of facts. The Tribunal held that the Commissioner (Appeals)'s decision on limitation was unsustainable and remanded the matter to the adjudicating authority to verify and quantify the demand exceeding five years, with instructions to decide on penalties after providing the Respondents an opportunity of hearing. en-us Mon, 01 Nov 2010 00:00:00 +0530 Mon, 30 May 2011 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205022 The Appellate Tribunal allowed the Revenue's appeal against the setting aside of the demand for Service Tax and penalties. The Tribunal found that the first Show Cause Notice issued in 2004 for non-filing of returns did not bar the subsequent Notice in 2006 based on evidence of service recipient, alleging suppression of facts. The Tribunal held that the Commissioner (Appeals)'s decision on limitation was unsustainable and remanded the matter to the adjudicating authority to verify and quantify the demand exceeding five years, with instructions to decide on penalties after providing the Respondents an opportunity of hearing. Case-Laws Service Tax Mon, 01 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205022