https://www.taxtmi.com/caselaws?id=462708 CESTAT Chennai held that the service tax demand was wholly barred by limitation. The department issued SCN on 25-06-2020 for periods up to June 2017, exceeding the normal thirty-month limitation period. Extended limitation was not invokable as the appellant had declared export service amounts in ST-3 returns, making it departmental knowledge. The tribunal found no evidence of fraud or willful mis-statement, only erroneous claims which cannot invoke extended period. Department's failure to scrutinize filed returns despite mandatory responsibilities cannot prejudice the appellant. The impugned order was set aside and appeal allowed. en-us Fri, 30 May 2025 00:00:00 +0530 Thu, 10 Jul 2025 12:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462708 CESTAT Chennai held that the service tax demand was wholly barred by limitation. The department issued SCN on 25-06-2020 for periods up to June 2017, exceeding the normal thirty-month limitation period. Extended limitation was not invokable as the appellant had declared export service amounts in ST-3 returns, making it departmental knowledge. The tribunal found no evidence of fraud or willful mis-statement, only erroneous claims which cannot invoke extended period. Department's failure to scrutinize filed returns despite mandatory responsibilities cannot prejudice the appellant. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462708