https://www.taxtmi.com/caselaws?id=771096 CESTAT New Delhi set aside orders dated 16.11.2016 and 17.08.2017 passed by Commissioner (Appeals) regarding service tax demand for rent-a-cab service, renting of immovable property, and business support service. The tribunal held that extended limitation period under proviso to section 73(1) of Finance Act 1994 could not be invoked as facts were already in department's knowledge through earlier show cause notice dated 01.10.2009 for similar services. No suppression of facts with intent to evade service tax was established since demand was based on publicly available profit and loss accounts and balance sheets. Appeals allowed with consequential relief. en-us Wed, 04 Dec 2024 00:00:00 +0530 Wed, 21 May 2025 08:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771096 CESTAT New Delhi set aside orders dated 16.11.2016 and 17.08.2017 passed by Commissioner (Appeals) regarding service tax demand for rent-a-cab service, renting of immovable property, and business support service. The tribunal held that extended limitation period under proviso to section 73(1) of Finance Act 1994 could not be invoked as facts were already in department's knowledge through earlier show cause notice dated 01.10.2009 for similar services. No suppression of facts with intent to evade service tax was established since demand was based on publicly available profit and loss accounts and balance sheets. Appeals allowed with consequential relief. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771096