https://www.taxtmi.com/caselaws?id=444593 The Tribunal set aside the impugned order and allowed the appellant's appeal, ruling that the extended period of limitation was not applicable. It found that the appellant had disclosed all necessary information through ST-3 returns, and the Revenue's demand for additional service tax was barred by limitation. The Tribunal determined that the Revenue could not demand service tax already paid through self-assessment, as the show cause notice was issued beyond the normal limitation period. Consequently, the penalties imposed by the original authority were also set aside. en-us Tue, 17 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444593 The Tribunal set aside the impugned order and allowed the appellant's appeal, ruling that the extended period of limitation was not applicable. It found that the appellant had disclosed all necessary information through ST-3 returns, and the Revenue's demand for additional service tax was barred by limitation. The Tribunal determined that the Revenue could not demand service tax already paid through self-assessment, as the show cause notice was issued beyond the normal limitation period. Consequently, the penalties imposed by the original authority were also set aside. Case-Laws Service Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444593