https://www.taxtmi.com/caselaws?id=335641 The Tribunal ruled in favor of the appellant, a photographic service provider, in a case where a demand of Rs. 24,847 was confirmed against them for the period October 2003 to March 2005. The demand was based on adding the value of material used in providing services to the assessable value. The Tribunal held that the invocation of the longer period of limitation for raising the demand was not valid, citing precedent decisions. Consequently, the demand beyond the normal limitation period was deemed time-barred, and the appeal was allowed with consequential relief to the appellant. The case was remanded for further proceedings within the limitation period. en-us Thu, 20 Oct 2016 00:00:00 +0530 Fri, 01 Sep 2017 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335641 The Tribunal ruled in favor of the appellant, a photographic service provider, in a case where a demand of Rs. 24,847 was confirmed against them for the period October 2003 to March 2005. The demand was based on adding the value of material used in providing services to the assessable value. The Tribunal held that the invocation of the longer period of limitation for raising the demand was not valid, citing precedent decisions. Consequently, the demand beyond the normal limitation period was deemed time-barred, and the appeal was allowed with consequential relief to the appellant. The case was remanded for further proceedings within the limitation period. Case-Laws Service Tax Thu, 20 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335641