https://www.taxtmi.com/caselaws?id=439673 The Tribunal set aside the service tax demand for FY 2015-16 against the appellant, citing improper invocation of the extended period of limitation. The department had previously issued a NO DUE certificate in 2016 after scrutinizing the appellant's records, which contradicted the later Show Cause Notice issued in 2021 based on the same ITR findings. The Tribunal concluded that the department failed to establish suppression, a requirement for invoking the extended limitation period, and allowed the appeal with consequential benefits. en-us Wed, 28 Jun 2023 00:00:00 +0530 Fri, 24 Nov 2023 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439673 The Tribunal set aside the service tax demand for FY 2015-16 against the appellant, citing improper invocation of the extended period of limitation. The department had previously issued a NO DUE certificate in 2016 after scrutinizing the appellant's records, which contradicted the later Show Cause Notice issued in 2021 based on the same ITR findings. The Tribunal concluded that the department failed to establish suppression, a requirement for invoking the extended limitation period, and allowed the appeal with consequential benefits. Case-Laws Service Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439673