https://www.taxtmi.com/caselaws?id=751607 CESTAT New Delhi held that service tax demands totaling Rs. 11,62,98,132/- were set aside as the extended period of limitation was improperly invoked. The tribunal ruled that Rs. 5,25,39,217/- already paid with interest prior to show cause notice was covered under section 73(3) and excluded from demand. Another Rs. 6,37,58,915/- for unpaid service tax reflected in ST-3 returns for 2012-14 was also set aside as elements for extended limitation weren't established. Penalty under section 78 was dropped. Revenue's appeal regarding Rs. 2,18,35,039/- dropped under rule 6(3) CCR was dismissed for lack of merit. Assessee's appeal allowed; Revenue's appeal dismissed. en-us Thu, 18 Apr 2024 00:00:00 +0530 Thu, 26 Feb 2026 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751607 CESTAT New Delhi held that service tax demands totaling Rs. 11,62,98,132/- were set aside as the extended period of limitation was improperly invoked. The tribunal ruled that Rs. 5,25,39,217/- already paid with interest prior to show cause notice was covered under section 73(3) and excluded from demand. Another Rs. 6,37,58,915/- for unpaid service tax reflected in ST-3 returns for 2012-14 was also set aside as elements for extended limitation weren't established. Penalty under section 78 was dropped. Revenue's appeal regarding Rs. 2,18,35,039/- dropped under rule 6(3) CCR was dismissed for lack of merit. Assessee's appeal allowed; Revenue's appeal dismissed. Case-Laws Service Tax Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751607