https://www.taxtmi.com/caselaws?id=759786 CESTAT Kolkata allowed the appeal concerning service tax demand on construction of residential complex services. The tribunal found no suppression of facts with intent to evade tax, as department collected information from appellant's own balance sheet and reconciliation statements. Show cause notice issued on 27.09.2019 exceeded thirty-month limitation period from return filing date of 13.01.2017/14.01.2017. Without evidence of intentional tax evasion, extended limitation period could not be invoked. Entire demand set aside due to limitation bar. Interest and penalty demands also dismissed. en-us Tue, 08 Oct 2024 00:00:00 +0530 Wed, 09 Oct 2024 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759786 CESTAT Kolkata allowed the appeal concerning service tax demand on construction of residential complex services. The tribunal found no suppression of facts with intent to evade tax, as department collected information from appellant's own balance sheet and reconciliation statements. Show cause notice issued on 27.09.2019 exceeded thirty-month limitation period from return filing date of 13.01.2017/14.01.2017. Without evidence of intentional tax evasion, extended limitation period could not be invoked. Entire demand set aside due to limitation bar. Interest and penalty demands also dismissed. Case-Laws Service Tax Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759786