https://www.taxtmi.com/caselaws?id=449760 CESTAT Ahmedabad allowed the appeal on limitation grounds. The appellant was demanded service tax for March 2006-March 2008 period, claiming services were software-related (taxable from 16.05.2008) rather than management consultancy services. Show cause notice issued on 20.06.2011 exceeded normal limitation period. Since appellant paid service tax on some activities and discharged tax on overall services to client, creating revenue neutrality, no suppression of facts or mala fide intent was established. Demand unsustainable due to limitation, order set aside. en-us Mon, 19 Feb 2024 00:00:00 +0530 Tue, 20 Feb 2024 08:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449760 CESTAT Ahmedabad allowed the appeal on limitation grounds. The appellant was demanded service tax for March 2006-March 2008 period, claiming services were software-related (taxable from 16.05.2008) rather than management consultancy services. Show cause notice issued on 20.06.2011 exceeded normal limitation period. Since appellant paid service tax on some activities and discharged tax on overall services to client, creating revenue neutrality, no suppression of facts or mala fide intent was established. Demand unsustainable due to limitation, order set aside. Case-Laws Service Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449760