https://www.taxtmi.com/caselaws?id=771899 The CESTAT New Delhi held that the extended period of limitation could not be invoked against the appellant who provided construction services for a community building, believing they were exempt under Entry 14(b) of N/N. 25/2012-ST. The appellant had disclosed all receipts in their income tax returns and balance sheet, demonstrating no suppression of facts, fraud, or collusion. Since the show cause notice was issued beyond the normal 18-month limitation period and the Revenue failed to prove any malafide intent, the entire demand was quashed as time-barred. The appeal was allowed and the impugned order was set aside. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771899 The CESTAT New Delhi held that the extended period of limitation could not be invoked against the appellant who provided construction services for a community building, believing they were exempt under Entry 14(b) of N/N. 25/2012-ST. The appellant had disclosed all receipts in their income tax returns and balance sheet, demonstrating no suppression of facts, fraud, or collusion. Since the show cause notice was issued beyond the normal 18-month limitation period and the Revenue failed to prove any malafide intent, the entire demand was quashed as time-barred. The appeal was allowed and the impugned order was set aside. Case-Laws Service Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771899