https://www.taxtmi.com/caselaws?id=772898 CESTAT Allahabad ruled on service tax recovery for 2014-15 based on Income Tax Department data. For March-September 2014, demand was time-barred as show cause notice issued on 30.12.2020 exceeded five-year limitation from return filing date of 23.10.2014. For October 2014-March 2015 period, demand was within limitation considering COVID-19 exclusion period per SC order. Penalty under Section 78 was set aside due to advocate's negligence, late fee reduced to Rs 10,000. Matter remanded to Original Authority for tax liability re-determination considering that service receiver paid 50% tax. Appeal partly allowed. en-us Tue, 22 Apr 2025 00:00:00 +0530 Wed, 11 Jun 2025 12:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772898 CESTAT Allahabad ruled on service tax recovery for 2014-15 based on Income Tax Department data. For March-September 2014, demand was time-barred as show cause notice issued on 30.12.2020 exceeded five-year limitation from return filing date of 23.10.2014. For October 2014-March 2015 period, demand was within limitation considering COVID-19 exclusion period per SC order. Penalty under Section 78 was set aside due to advocate's negligence, late fee reduced to Rs 10,000. Matter remanded to Original Authority for tax liability re-determination considering that service receiver paid 50% tax. Appeal partly allowed. Case-Laws Service Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772898