https://www.taxtmi.com/caselaws?id=182112 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal in favor of the appellants regarding the confirmation of duty demand and penalty under Goods Transport Agency services. The Tribunal held that the show cause notice issued in May 2007 for the period from November 1997 to June 1998 was time-barred as it exceeded the limitation period prescribed by law. Citing various precedents and emphasizing the importance of issuing notices within the statutory limitation period, the Tribunal ruled that the notice was invalid and, therefore, the appellants were not liable to pay the duty demand and penalty. en-us Fri, 06 Aug 2010 00:00:00 +0530 Tue, 03 May 2016 11:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182112 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal in favor of the appellants regarding the confirmation of duty demand and penalty under Goods Transport Agency services. The Tribunal held that the show cause notice issued in May 2007 for the period from November 1997 to June 1998 was time-barred as it exceeded the limitation period prescribed by law. Citing various precedents and emphasizing the importance of issuing notices within the statutory limitation period, the Tribunal ruled that the notice was invalid and, therefore, the appellants were not liable to pay the duty demand and penalty. Case-Laws Service Tax Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182112