https://www.taxtmi.com/caselaws?id=752143 CESTAT Ahmedabad set aside service tax demand covering April 2007 to March 2012 issued through show cause notice dated December 1, 2015. The appellant regularly filed ST-3 returns and maintained proper books of accounts for various fee incomes. The department failed to prove fraud, collusion, willful mis-statement or suppression of facts required under section 73(1) of Finance Act, 1994 to invoke extended five-year limitation period. Since allegations were unsubstantiated, the entire demand was held time-barred under normal limitation provisions. The tribunal found no suppression or mala-fide intention, making extended period invocation legally unsustainable. Appeal allowed without examining merits. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sat, 04 May 2024 07:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752143 CESTAT Ahmedabad set aside service tax demand covering April 2007 to March 2012 issued through show cause notice dated December 1, 2015. The appellant regularly filed ST-3 returns and maintained proper books of accounts for various fee incomes. The department failed to prove fraud, collusion, willful mis-statement or suppression of facts required under section 73(1) of Finance Act, 1994 to invoke extended five-year limitation period. Since allegations were unsubstantiated, the entire demand was held time-barred under normal limitation provisions. The tribunal found no suppression or mala-fide intention, making extended period invocation legally unsustainable. Appeal allowed without examining merits. Case-Laws Service Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752143