https://www.taxtmi.com/caselaws?id=416741 Service tax demand was held time-barred because the department had already audited the relevant periods and the audit report recorded no objection of short payment or non-payment. A show cause notice issued after the normal limitation period could not be saved by the extended period in the absence of suppression. The Larger Bench ruling cited by the revenue was found inapplicable on the facts because it did not consider the effect of a prior audit. The demand was therefore unsustainable and relief was granted to the assessee. en-us Thu, 16 Dec 2021 00:00:00 +0530 Fri, 07 Jan 2022 08:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416741 Service tax demand was held time-barred because the department had already audited the relevant periods and the audit report recorded no objection of short payment or non-payment. A show cause notice issued after the normal limitation period could not be saved by the extended period in the absence of suppression. The Larger Bench ruling cited by the revenue was found inapplicable on the facts because it did not consider the effect of a prior audit. The demand was therefore unsustainable and relief was granted to the assessee. Case-Laws Service Tax Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416741