https://www.taxtmi.com/caselaws?id=768095 CESTAT Allahabad allowed the appeal challenging service tax demand and penalty. The department claimed a show cause notice dated 24.10.2011 was served in 2011, but appellant contended it was first served on 01.07.2020. Following precedent from Collector of Custom Vs. Shani International, the tribunal held that service to clearing agent does not constitute proper service. The department failed to prove the notice was served within the limitation period. Since the notice was served on 01.07.2020, beyond the extended five-year limitation period, the service tax demand and penalty were set aside. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 26 Jun 2025 17:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768095 CESTAT Allahabad allowed the appeal challenging service tax demand and penalty. The department claimed a show cause notice dated 24.10.2011 was served in 2011, but appellant contended it was first served on 01.07.2020. Following precedent from Collector of Custom Vs. Shani International, the tribunal held that service to clearing agent does not constitute proper service. The department failed to prove the notice was served within the limitation period. Since the notice was served on 01.07.2020, beyond the extended five-year limitation period, the service tax demand and penalty were set aside. Case-Laws Service Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768095