https://www.taxtmi.com/caselaws?id=443663 The Appellate Tribunal CESTAT KOLKATA set aside the confirmation of service tax demand against the appellant for renting immovable property service. The issue of invoking the extended period of limitation for the show-cause notice was deemed unsustainable due to the retrospective nature of the levy. Consequently, the Tribunal allowed the appeal in favor of the appellant, concluding that the show-cause notice was barred by limitation, and no demand was sustainable against the appellant. en-us Wed, 27 Sep 2023 00:00:00 +0530 Fri, 29 Sep 2023 07:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443663 The Appellate Tribunal CESTAT KOLKATA set aside the confirmation of service tax demand against the appellant for renting immovable property service. The issue of invoking the extended period of limitation for the show-cause notice was deemed unsustainable due to the retrospective nature of the levy. Consequently, the Tribunal allowed the appeal in favor of the appellant, concluding that the show-cause notice was barred by limitation, and no demand was sustainable against the appellant. Case-Laws Service Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443663