https://www.taxtmi.com/caselaws?id=764616 CESTAT New Delhi held that service tax demand of Rs. 2,24,43,944/- for FY 2013-14 was time-barred as the show cause notice dated 11.10.2019 was issued beyond the five-year limitation period which expired on 25.10.2018 and 25.04.2019. The tribunal ruled that extended limitation period cannot be invoked merely for suppression of facts without proving intent to evade tax. The show cause notice failed to establish deliberate evasion required under section 73(1) of Finance Act. Only service tax demand of Rs. 3,105/- on legal services was upheld while remaining demands were set aside. Appeal allowed in part. en-us Fri, 10 Jan 2025 00:00:00 +0530 Tue, 14 Jan 2025 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764616 CESTAT New Delhi held that service tax demand of Rs. 2,24,43,944/- for FY 2013-14 was time-barred as the show cause notice dated 11.10.2019 was issued beyond the five-year limitation period which expired on 25.10.2018 and 25.04.2019. The tribunal ruled that extended limitation period cannot be invoked merely for suppression of facts without proving intent to evade tax. The show cause notice failed to establish deliberate evasion required under section 73(1) of Finance Act. Only service tax demand of Rs. 3,105/- on legal services was upheld while remaining demands were set aside. Appeal allowed in part. Case-Laws Service Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764616