https://www.taxtmi.com/caselaws?id=769554 The HC quashed a service tax demand order issued approximately five years and ten months after the show cause notice, finding it barred by the limitation period under Section 73(4B) of the Finance Act, 1994. The court held that while the limitation period is not absolute, the Revenue must demonstrate why the order could not be passed within the prescribed one-year timeframe. The Revenue failed to explain the inordinate delay of over five years, making the order liable to be quashed along with the imposed service tax liability, interest, and penalty. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 28 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769554 The HC quashed a service tax demand order issued approximately five years and ten months after the show cause notice, finding it barred by the limitation period under Section 73(4B) of the Finance Act, 1994. The court held that while the limitation period is not absolute, the Revenue must demonstrate why the order could not be passed within the prescribed one-year timeframe. The Revenue failed to explain the inordinate delay of over five years, making the order liable to be quashed along with the imposed service tax liability, interest, and penalty. Case-Laws Service Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769554