https://www.taxtmi.com/caselaws?id=4304 The Tribunal set aside the impugned demand for the year 2000-2001, ruling in favor of the appellants. The demand lacked a proper calculation basis and failed to invoke the extended limitation period. The reliance on a specific case law was deemed inappropriate as it did not apply to the situation. The Tribunal emphasized the necessity of explicitly stating the extension of the limitation period in the notice and providing clear allegations of suppression of facts. The appeal was allowed due to procedural defects, without addressing the taxability of services pre-2003. en-us Thu, 03 Jan 2008 00:00:00 +0530 Thu, 11 Sep 2008 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4304 The Tribunal set aside the impugned demand for the year 2000-2001, ruling in favor of the appellants. The demand lacked a proper calculation basis and failed to invoke the extended limitation period. The reliance on a specific case law was deemed inappropriate as it did not apply to the situation. The Tribunal emphasized the necessity of explicitly stating the extension of the limitation period in the notice and providing clear allegations of suppression of facts. The appeal was allowed due to procedural defects, without addressing the taxability of services pre-2003. Case-Laws Service Tax Thu, 03 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4304