https://www.taxtmi.com/caselaws?id=767676 CESTAT Hyderabad allowed the appeal, setting aside the demand raised under Section 111 of Finance Act 2013. The tribunal held that the show cause notice was time-barred as it was served on 02.01.2015, beyond the statutory one-year period from the declaration date of 31.12.2013 under VCES 2013. The court emphasized that Section 111 mandates service within one year from declaration date, and since the Department failed to comply with this statutory timeline, the entire proceedings including demand confirmation were non-maintainable and liable to be set aside. en-us Thu, 20 Mar 2025 00:00:00 +0530 Sat, 22 Mar 2025 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767676 CESTAT Hyderabad allowed the appeal, setting aside the demand raised under Section 111 of Finance Act 2013. The tribunal held that the show cause notice was time-barred as it was served on 02.01.2015, beyond the statutory one-year period from the declaration date of 31.12.2013 under VCES 2013. The court emphasized that Section 111 mandates service within one year from declaration date, and since the Department failed to comply with this statutory timeline, the entire proceedings including demand confirmation were non-maintainable and liable to be set aside. Case-Laws Service Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767676