https://www.taxtmi.com/caselaws?id=766469 CESTAT Chandigarh allowed appellant's appeal on limitation grounds. Revenue issued show cause notice after three years delay based on mismatch between Form-26AS and balance sheet data from Income Tax Department. Despite portal glitches causing errors in service tax returns for FY 2016-17, appellant identified exact liability during statutory audit and deposited entire amount. Revenue failed to establish suppression of facts required for invoking extended limitation period. No allegation of suppression made in show cause notice or original order. Tribunal held impugned order barred by limitation and set aside the demand. en-us Fri, 21 Feb 2025 00:00:00 +0530 Wed, 26 Feb 2025 08:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766469 CESTAT Chandigarh allowed appellant's appeal on limitation grounds. Revenue issued show cause notice after three years delay based on mismatch between Form-26AS and balance sheet data from Income Tax Department. Despite portal glitches causing errors in service tax returns for FY 2016-17, appellant identified exact liability during statutory audit and deposited entire amount. Revenue failed to establish suppression of facts required for invoking extended limitation period. No allegation of suppression made in show cause notice or original order. Tribunal held impugned order barred by limitation and set aside the demand. Case-Laws Service Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766469