https://www.taxtmi.com/caselaws?id=752021 The HC dismissed the department's appeal regarding service tax returns and time limitation. The assessee filed revised returns on 14.08.2009, which the department claimed were beyond the stipulated period. The HC held that since the original ST-3 return was filed on 22.05.2009, the revised return filed on 14.08.2009 was within the permissible time limit under Rule 7B of Service Tax Rules, 1994. The assessee had rectified mistakes, reversed wrongly availed credit, and paid applicable interest. The HC found that the second show cause notice was issued on the same facts as the first notice dated 08.04.2010, making it time-barred. The Tribunal's decision favoring the assessee was upheld as no substantial question of law arose. en-us Fri, 26 Apr 2024 00:00:00 +0530 Wed, 01 May 2024 22:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752021 The HC dismissed the department's appeal regarding service tax returns and time limitation. The assessee filed revised returns on 14.08.2009, which the department claimed were beyond the stipulated period. The HC held that since the original ST-3 return was filed on 22.05.2009, the revised return filed on 14.08.2009 was within the permissible time limit under Rule 7B of Service Tax Rules, 1994. The assessee had rectified mistakes, reversed wrongly availed credit, and paid applicable interest. The HC found that the second show cause notice was issued on the same facts as the first notice dated 08.04.2010, making it time-barred. The Tribunal's decision favoring the assessee was upheld as no substantial question of law arose. Case-Laws Service Tax Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752021