https://www.taxtmi.com/caselaws?id=430074 The High Court dismissed the appeals, upholding the Tribunal's order of remand for re-determination of Service Tax within the normal period of limitation. The Court found no suppression of facts by the respondent and concluded that the demand in the Show Cause Notice should be limited to the normal limitation period under Section 73. The Court affirmed the Tribunal's decision that the extended period of limitation was not applicable, rejecting the appellant's arguments against the Tribunal's findings. The High Court held in favor of the assessee, affirming the Tribunal's jurisdiction and decision on the case. en-us Thu, 19 May 2022 00:00:00 +0530 Fri, 11 Nov 2022 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430074 The High Court dismissed the appeals, upholding the Tribunal's order of remand for re-determination of Service Tax within the normal period of limitation. The Court found no suppression of facts by the respondent and concluded that the demand in the Show Cause Notice should be limited to the normal limitation period under Section 73. The Court affirmed the Tribunal's decision that the extended period of limitation was not applicable, rejecting the appellant's arguments against the Tribunal's findings. The High Court held in favor of the assessee, affirming the Tribunal's jurisdiction and decision on the case. Case-Laws Service Tax Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430074