https://www.taxtmi.com/caselaws?id=751047 The CESTAT Allahabad ruled in favor of the appellant regarding service tax liability for internet telecommunication services under Section 65(57a) of the Finance Act, 1994. The tribunal held that the extended period of limitation could not be invoked as there was no suppression of facts, since all relevant documents and records were available to Revenue and had been audited in February 2010. The correspondence between parties from March-May 2011 demonstrated the issue was already under Revenue's consideration. The entire demand from April 2008 to June 2012 was barred by limitation, and associated penalties were set aside. Appeal allowed. en-us Mon, 01 Apr 2024 00:00:00 +0530 Fri, 05 Apr 2024 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751047 The CESTAT Allahabad ruled in favor of the appellant regarding service tax liability for internet telecommunication services under Section 65(57a) of the Finance Act, 1994. The tribunal held that the extended period of limitation could not be invoked as there was no suppression of facts, since all relevant documents and records were available to Revenue and had been audited in February 2010. The correspondence between parties from March-May 2011 demonstrated the issue was already under Revenue's consideration. The entire demand from April 2008 to June 2012 was barred by limitation, and associated penalties were set aside. Appeal allowed. Case-Laws Service Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751047