https://www.taxtmi.com/caselaws?id=334766 The appeal was filed against the Order-in-Appeal passed by the Commissioner of Central Excise (Appeals), Nagpur regarding Service Tax liability for the period 01.10.2003 to 09.09.2004 under "Maintenance and Repair Services." The appellant argued that the Service Tax liability was time-barred, but the first appellate authority determined that the show-cause notice was issued within the limitation period of five years. As the appellant had not filed returns on time and acknowledged liability for other periods, the appeal was rejected, and the impugned order was upheld. en-us Wed, 09 Mar 2016 00:00:00 +0530 Thu, 29 Dec 2016 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334766 The appeal was filed against the Order-in-Appeal passed by the Commissioner of Central Excise (Appeals), Nagpur regarding Service Tax liability for the period 01.10.2003 to 09.09.2004 under "Maintenance and Repair Services." The appellant argued that the Service Tax liability was time-barred, but the first appellate authority determined that the show-cause notice was issued within the limitation period of five years. As the appellant had not filed returns on time and acknowledged liability for other periods, the appeal was rejected, and the impugned order was upheld. Case-Laws Service Tax Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334766