https://www.taxtmi.com/caselaws?id=379119 Where a show cause notice is held unsustainable and the consequential service tax demand and proceedings are set aside in toto, the authorities cannot later split the demand and treat any part as surviving on limitation grounds. Once that order attains finality, denial of refund on the basis of a partially surviving demand is without legal basis. The refund claim was also filed before the Tribunal order and, in any event, within the limitation period under Section 11B. The refund denial was therefore unsustainable, and the assessee was entitled to refund with consequential relief. en-us Fri, 26 Apr 2019 00:00:00 +0530 Sun, 28 Apr 2019 12:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379119 Where a show cause notice is held unsustainable and the consequential service tax demand and proceedings are set aside in toto, the authorities cannot later split the demand and treat any part as surviving on limitation grounds. Once that order attains finality, denial of refund on the basis of a partially surviving demand is without legal basis. The refund claim was also filed before the Tribunal order and, in any event, within the limitation period under Section 11B. The refund denial was therefore unsustainable, and the assessee was entitled to refund with consequential relief. Case-Laws Service Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379119