https://www.taxtmi.com/article/detailed?id=5756 A tax demand held time barred removes jurisdiction to decide substantive issues. Under service tax limitation rules the revenue must prove fraud or suppression to invoke the extended period; absent such proof, demands beyond the ordinary limitation are barred. In the case summary, departmental knowledge of fixed cold-storage charges within the ordinary limitation meant extended limitation could not be invoked, and the Tribunal therefore should not have proceeded to adjudicate the taxable character of those charges after finding the demand time barred. en-us Thu, 31 Jul 2014 10:43:24 +0530 Thu, 31 Jul 2014 10:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5756 A tax demand held time barred removes jurisdiction to decide substantive issues. Under service tax limitation rules the revenue must prove fraud or suppression to invoke the extended period; absent such proof, demands beyond the ordinary limitation are barred. In the case summary, departmental knowledge of fixed cold-storage charges within the ordinary limitation meant extended limitation could not be invoked, and the Tribunal therefore should not have proceeded to adjudicate the taxable character of those charges after finding the demand time barred. Articles Service Tax Thu, 31 Jul 2014 10:43:24 +0530 https://www.taxtmi.com/article/detailed?id=5756