https://www.taxtmi.com/caselaws?id=761070 The CESTAT Allahabad held that service tax demand was barred by limitation as the department could not invoke extended period of limitation in subsequent show cause notices when they were already aware of facts during the first notice issuance. Following precedent in A.N. Kapoor (Janitors) Pvt. Ltd., the third show cause notice invoking extended limitation period was invalid. However, the tribunal upheld late filing fees imposed for delayed submission of three returns, finding such penalties justified for filing delays. en-us Tue, 22 Oct 2024 00:00:00 +0530 Wed, 30 Oct 2024 13:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761070 The CESTAT Allahabad held that service tax demand was barred by limitation as the department could not invoke extended period of limitation in subsequent show cause notices when they were already aware of facts during the first notice issuance. Following precedent in A.N. Kapoor (Janitors) Pvt. Ltd., the third show cause notice invoking extended limitation period was invalid. However, the tribunal upheld late filing fees imposed for delayed submission of three returns, finding such penalties justified for filing delays. Case-Laws Service Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761070