https://www.taxtmi.com/caselaws?id=769686 CESTAT Chandigarh held that extended period of limitation cannot be invoked in subsequent show cause notices when initial notice was issued based on audit. The tribunal ruled that appellant's services constituted Business Support Services, not Business Auxiliary Services, and did not qualify as export of services under Export of Service Rules, 2005. Since the demand in the sixth show cause notice dated 15.10.2013 was barred by limitation, the appeal was allowed and impugned order set aside. en-us Tue, 29 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769686 CESTAT Chandigarh held that extended period of limitation cannot be invoked in subsequent show cause notices when initial notice was issued based on audit. The tribunal ruled that appellant's services constituted Business Support Services, not Business Auxiliary Services, and did not qualify as export of services under Export of Service Rules, 2005. Since the demand in the sixth show cause notice dated 15.10.2013 was barred by limitation, the appeal was allowed and impugned order set aside. Case-Laws Service Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769686