https://www.taxtmi.com/caselaws?id=446189 The CESTAT Ahmedabad allowed the appeal, setting aside the service tax demand on limitation grounds. The appellant provided services to Chief Engineer, Military Engineer Services, claiming exemption under N/N. 25/2012-ST for services to central government for sovereign functions. The demand covered 2016-17 and April-June 2017, with show cause notice issued on 27.08.2020. The tribunal found no deliberate suppression by appellant, as income was recorded in financial statements but not disclosed in periodical returns. The Commissioner failed to establish grounds for extended limitation period under Section 73(1) of Finance Act 1994, making the demand beyond normal limitation period unsustainable. en-us Thu, 02 Nov 2023 00:00:00 +0530 Mon, 27 Nov 2023 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446189 The CESTAT Ahmedabad allowed the appeal, setting aside the service tax demand on limitation grounds. The appellant provided services to Chief Engineer, Military Engineer Services, claiming exemption under N/N. 25/2012-ST for services to central government for sovereign functions. The demand covered 2016-17 and April-June 2017, with show cause notice issued on 27.08.2020. The tribunal found no deliberate suppression by appellant, as income was recorded in financial statements but not disclosed in periodical returns. The Commissioner failed to establish grounds for extended limitation period under Section 73(1) of Finance Act 1994, making the demand beyond normal limitation period unsustainable. Case-Laws Service Tax Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446189