https://www.taxtmi.com/caselaws?id=35142 The Commissioner was held competent to adjudicate the service tax dispute under the applicable statutory framework, and the jurisdictional objection was rejected. Belated and incorrectly filed returns for the relevant period justified invocation of the extended limitation period, so the limitation plea failed. However, the quantification of the service tax demand was found to rest on incomplete material, with the opening balance and its basis not adequately explained; the matter was therefore remanded for fresh adjudication after giving the assessee an effective opportunity to produce evidence and seek necessary documents. The demand and penalties were not finally sustained or set aside on merits. en-us Wed, 18 Mar 2009 00:00:00 +0530 Tue, 04 May 2010 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35142 The Commissioner was held competent to adjudicate the service tax dispute under the applicable statutory framework, and the jurisdictional objection was rejected. Belated and incorrectly filed returns for the relevant period justified invocation of the extended limitation period, so the limitation plea failed. However, the quantification of the service tax demand was found to rest on incomplete material, with the opening balance and its basis not adequately explained; the matter was therefore remanded for fresh adjudication after giving the assessee an effective opportunity to produce evidence and seek necessary documents. The demand and penalties were not finally sustained or set aside on merits. Case-Laws Service Tax Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35142