https://www.taxtmi.com/caselaws?id=753901 CESTAT Kolkata allowed the appeal and set aside the demand for service tax on GTA and business auxiliary services for 2007-08 to 2010-11. The appellant had voluntarily disclosed non-payment of service tax in October 2007, but the Department issued show cause notice only in October 2012. The tribunal held that no suppression of facts existed since the appellant had categorically informed the Department about non-payment. The extended limitation period could not be invoked, making the entire demand time-barred. Consequently, interest and penalties were also unsustainable. en-us Wed, 12 Jun 2024 00:00:00 +0530 Fri, 20 Feb 2026 17:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753901 CESTAT Kolkata allowed the appeal and set aside the demand for service tax on GTA and business auxiliary services for 2007-08 to 2010-11. The appellant had voluntarily disclosed non-payment of service tax in October 2007, but the Department issued show cause notice only in October 2012. The tribunal held that no suppression of facts existed since the appellant had categorically informed the Department about non-payment. The extended limitation period could not be invoked, making the entire demand time-barred. Consequently, interest and penalties were also unsustainable. Case-Laws Service Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753901