https://www.taxtmi.com/caselaws?id=764568 The court set aside the demand for service tax under "Manpower Recruitment and Supply Agency Service" for the period 2003-04 to 2006-07, as it was not included in the Show Cause Notice, thus exceeding its scope. The invocation of the extended period for demand was deemed unjustified due to a lack of evidence for suppression or intent to evade duty. Consequently, the demand for the normal period could not be sustained, as the extended period was not applicable. The court emphasized that demands must align with the Show Cause Notice, and the extended period requires substantial evidence of suppression. en-us Mon, 13 Jan 2025 00:00:00 +0530 Tue, 14 Jan 2025 08:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764568 The court set aside the demand for service tax under "Manpower Recruitment and Supply Agency Service" for the period 2003-04 to 2006-07, as it was not included in the Show Cause Notice, thus exceeding its scope. The invocation of the extended period for demand was deemed unjustified due to a lack of evidence for suppression or intent to evade duty. Consequently, the demand for the normal period could not be sustained, as the extended period was not applicable. The court emphasized that demands must align with the Show Cause Notice, and the extended period requires substantial evidence of suppression. Case-Laws Service Tax Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764568