https://www.taxtmi.com/caselaws?id=445124 CESTAT Chennai set aside a consolidated tax demand against the appellant, finding it indefensible due to lack of specific service allegations. The tribunal noted that the appellant's activities were within the department's knowledge through earlier audits in 2010 and 2012, with no suppression of facts. The revenue failed to address arbitrariness concerns and overlapping demands from previous show cause notices. The extended limitation period could not be invoked as there was no suppression, making the demand unsustainable. Appeal was allowed. en-us Mon, 30 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 08:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445124 CESTAT Chennai set aside a consolidated tax demand against the appellant, finding it indefensible due to lack of specific service allegations. The tribunal noted that the appellant's activities were within the department's knowledge through earlier audits in 2010 and 2012, with no suppression of facts. The revenue failed to address arbitrariness concerns and overlapping demands from previous show cause notices. The extended limitation period could not be invoked as there was no suppression, making the demand unsustainable. Appeal was allowed. Case-Laws Service Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445124