https://www.taxtmi.com/caselaws?id=774008 CESTAT Allahabad allowed the appeal on limitation grounds. The Department issued SCN on 20.4.2021 invoking extended period for service tax on taxable services provided to MES units, claiming exemption was withdrawn vide Notification 6/2015-ST. However, the Appellant had registered for service tax in June 2015, deposited tax, filed returns, and previously claimed refund in 2016 which was rejected on unjust enrichment grounds. Since the Department had complete knowledge of Appellant's activities through registration, returns, and refund claim, the SCN invoking extended period was barred by limitation. Appeal succeeded on limitation grounds. en-us Tue, 01 Jul 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774008 CESTAT Allahabad allowed the appeal on limitation grounds. The Department issued SCN on 20.4.2021 invoking extended period for service tax on taxable services provided to MES units, claiming exemption was withdrawn vide Notification 6/2015-ST. However, the Appellant had registered for service tax in June 2015, deposited tax, filed returns, and previously claimed refund in 2016 which was rejected on unjust enrichment grounds. Since the Department had complete knowledge of Appellant's activities through registration, returns, and refund claim, the SCN invoking extended period was barred by limitation. Appeal succeeded on limitation grounds. Case-Laws Service Tax Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774008