https://www.taxtmi.com/caselaws?id=209975 The Appellate Tribunal CESTAT, Ahmedabad, set aside the service tax liability of Rs. 35,423 against the appellants for providing blank hoardings to advertising agencies. The Tribunal ruled that the demand raised in 2008, beyond the seven-year limitation period from the relevant period, was impermissible. Criticizing the lower authorities for not addressing the limitation issue, the Tribunal remanded the matter for proper consideration, allowing the appellants to contest the case. The Tribunal refrained from discussing the merits and emphasized the importance of considering the limitation period in such cases. en-us Tue, 05 Jul 2011 00:00:00 +0530 Sat, 06 Jul 2013 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209975 The Appellate Tribunal CESTAT, Ahmedabad, set aside the service tax liability of Rs. 35,423 against the appellants for providing blank hoardings to advertising agencies. The Tribunal ruled that the demand raised in 2008, beyond the seven-year limitation period from the relevant period, was impermissible. Criticizing the lower authorities for not addressing the limitation issue, the Tribunal remanded the matter for proper consideration, allowing the appellants to contest the case. The Tribunal refrained from discussing the merits and emphasized the importance of considering the limitation period in such cases. Case-Laws Service Tax Tue, 05 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209975