https://www.taxtmi.com/caselaws?id=751050 CESTAT Hyderabad held that extended period of limitation cannot be invoked against appellant for non-payment of service tax on cleaning, housekeeping, cooking, and fleet management services for 2011-12 and 2012-13. The appellant regularly filed returns without any misstatement or suppression of turnover. Revenue's demand was based solely on detailed investigation findings, constituting mere change of opinion rather than suppression, fraud, or contemptuous conduct. Since no case for extended limitation was established, the appeal succeeded on limitation grounds without examining merits. The impugned order was set aside and appeal allowed. en-us Thu, 04 Apr 2024 00:00:00 +0530 Fri, 05 Apr 2024 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751050 CESTAT Hyderabad held that extended period of limitation cannot be invoked against appellant for non-payment of service tax on cleaning, housekeeping, cooking, and fleet management services for 2011-12 and 2012-13. The appellant regularly filed returns without any misstatement or suppression of turnover. Revenue's demand was based solely on detailed investigation findings, constituting mere change of opinion rather than suppression, fraud, or contemptuous conduct. Since no case for extended limitation was established, the appeal succeeded on limitation grounds without examining merits. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751050