https://www.taxtmi.com/caselaws?id=249626 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and the High Court upheld the assessee's appeal, setting aside the service tax demand based on limitation grounds. The authorities' invocation of an extended period was deemed unjustified due to the Department's initial communication stating the services were non-taxable. The High Court concurred, emphasizing the importance of adherence to statutory limitations and the significance of clear communication in determining taxability. The decision highlighted the need for consistency in administrative actions to avoid unjust consequences for taxpayers. en-us Thu, 28 Feb 2013 00:00:00 +0530 Sat, 18 Feb 2017 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249626 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and the High Court upheld the assessee's appeal, setting aside the service tax demand based on limitation grounds. The authorities' invocation of an extended period was deemed unjustified due to the Department's initial communication stating the services were non-taxable. The High Court concurred, emphasizing the importance of adherence to statutory limitations and the significance of clear communication in determining taxability. The decision highlighted the need for consistency in administrative actions to avoid unjust consequences for taxpayers. Case-Laws Service Tax Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249626