https://www.taxtmi.com/caselaws?id=772407 CESTAT Chennai held that service tax demand against appellant was barred by limitation. Appellant had regularly filed ST-3 returns declaring amounts received for export services, making department aware of these transactions. SCN issued on 29.06.2020 for period October 2014 to June 2017 exceeded normal 30-month limitation period. Since appellant disclosed export service amounts in returns without suppression, extended limitation period was not invokable. Department failed to scrutinize returns timely despite having knowledge of transactions. Entire demand set aside as time-barred. Appeal allowed without examining merits. en-us Fri, 30 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772407 CESTAT Chennai held that service tax demand against appellant was barred by limitation. Appellant had regularly filed ST-3 returns declaring amounts received for export services, making department aware of these transactions. SCN issued on 29.06.2020 for period October 2014 to June 2017 exceeded normal 30-month limitation period. Since appellant disclosed export service amounts in returns without suppression, extended limitation period was not invokable. Department failed to scrutinize returns timely despite having knowledge of transactions. Entire demand set aside as time-barred. Appeal allowed without examining merits. Case-Laws Service Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772407