https://www.taxtmi.com/caselaws?id=772481 The SC held that the Show Cause Notice (SCN) issued beyond the normal one-year limitation period was invalid, as the appellant was registered, regularly filed returns, and paid service tax transparently. The Tribunal found no suppression or fraud, thus rejecting the extended limitation period. The admitted short payment of Rs. 4,19,734/- was adjusted against amounts already paid, and no penalty was imposed due to the appellant's compliance. en-us Mon, 02 Jun 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772481 The SC held that the Show Cause Notice (SCN) issued beyond the normal one-year limitation period was invalid, as the appellant was registered, regularly filed returns, and paid service tax transparently. The Tribunal found no suppression or fraud, thus rejecting the extended limitation period. The admitted short payment of Rs. 4,19,734/- was adjusted against amounts already paid, and no penalty was imposed due to the appellant's compliance. Case-Laws Service Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772481