https://www.taxtmi.com/caselaws?id=33128 Limitation for service tax demands under the statutory filing scheme ran from the prescribed date by which return and tax were required to be filed and paid. The Tribunal held that, for taxpayers similarly placed to the assessee, section 71A of the Finance Act, 1994 read with rule 7A of the Service Tax Rules governed the obligation, and section 73 limitation had to be computed from that relevant date. In the absence of evidence of fraud, suppression, or intent to evade, the extended period could not be invoked merely because the return was not filed. The show-cause notice and demand were therefore barred by limitation and unsustainable. en-us Thu, 04 Dec 2008 00:00:00 +0530 Thu, 23 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33128 Limitation for service tax demands under the statutory filing scheme ran from the prescribed date by which return and tax were required to be filed and paid. The Tribunal held that, for taxpayers similarly placed to the assessee, section 71A of the Finance Act, 1994 read with rule 7A of the Service Tax Rules governed the obligation, and section 73 limitation had to be computed from that relevant date. In the absence of evidence of fraud, suppression, or intent to evade, the extended period could not be invoked merely because the return was not filed. The show-cause notice and demand were therefore barred by limitation and unsustainable. Case-Laws Service Tax Thu, 04 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33128