https://www.taxtmi.com/caselaws?id=768265 The Tribunal allowed the appeal by M/s. Agarwal Steel & Bolt Udyog against service tax demands for 2005-08. The Department's case failed on two grounds: first, the tax demand was unsustainable as it was based on incomplete verification without directly examining the appellant's records; second, the extended period of limitation was improperly invoked as there was no evidence of suppression or misrepresentation by the appellant. The Tribunal noted that the Department was aware of relevant facts when the appellant surrendered their registration but raised objections only later based on an audit of a different entity. en-us Mon, 17 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768265 The Tribunal allowed the appeal by M/s. Agarwal Steel & Bolt Udyog against service tax demands for 2005-08. The Department's case failed on two grounds: first, the tax demand was unsustainable as it was based on incomplete verification without directly examining the appellant's records; second, the extended period of limitation was improperly invoked as there was no evidence of suppression or misrepresentation by the appellant. The Tribunal noted that the Department was aware of relevant facts when the appellant surrendered their registration but raised objections only later based on an audit of a different entity. Case-Laws Service Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768265