https://www.taxtmi.com/caselaws?id=274354 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the Commissioner (Appeals) order regarding service tax demand for the period from 01.01.2000 to 30.09.2002, classifying services as management consultancy. The court held that the demand was not time-barred, except for the year preceding the notice, as the period of limitation could be extended to five years for failure to file a return. The court emphasized that the period of limitation hinges on return filing omission, disregarding factors like bonafides or service classification. The appeal was allowed in favor of the Department, setting aside the Tribunal's decision. en-us Mon, 21 Aug 2017 00:00:00 +0530 Sat, 15 Sep 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274354 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the Commissioner (Appeals) order regarding service tax demand for the period from 01.01.2000 to 30.09.2002, classifying services as management consultancy. The court held that the demand was not time-barred, except for the year preceding the notice, as the period of limitation could be extended to five years for failure to file a return. The court emphasized that the period of limitation hinges on return filing omission, disregarding factors like bonafides or service classification. The appeal was allowed in favor of the Department, setting aside the Tribunal's decision. Case-Laws Service Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274354