https://www.taxtmi.com/caselaws?id=444937 The Appellate Tribunal CESTAT KOLKATA allowed the appeal, setting aside the demand for service tax on commission income received for the sale of bonds. The tribunal found that the invocation of the extended period of limitation was not justified, as there was no suppression of information by the Appellant. The demand related to the period 2003-2004, and the Show Cause Notice was issued in 2007, which was beyond the normal limitation period. The tribunal concluded that the demand was time-barred, leading to the reversal of the lower authorities' decision. Judgment was pronounced on 27.06.2023. en-us Tue, 27 Jun 2023 00:00:00 +0530 Fri, 27 Oct 2023 09:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444937 The Appellate Tribunal CESTAT KOLKATA allowed the appeal, setting aside the demand for service tax on commission income received for the sale of bonds. The tribunal found that the invocation of the extended period of limitation was not justified, as there was no suppression of information by the Appellant. The demand related to the period 2003-2004, and the Show Cause Notice was issued in 2007, which was beyond the normal limitation period. The tribunal concluded that the demand was time-barred, leading to the reversal of the lower authorities' decision. Judgment was pronounced on 27.06.2023. Case-Laws Central Excise Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444937