https://www.taxtmi.com/caselaws?id=774566 CESTAT Allahabad held that service tax demand with interest and penalty was barred by limitation. The appellant had filed returns for both halves of FY 2014-15, declaring taxable service value and paying due service tax. The department's demand was based on Income Tax Authority figures but failed to establish willful suppression of material facts. The tribunal ruled that mere bald allegations of suppression are insufficient to invoke extended limitation period without proving willful intent to evade taxes. Appeal allowed on limitation grounds. en-us Mon, 30 Jun 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774566 CESTAT Allahabad held that service tax demand with interest and penalty was barred by limitation. The appellant had filed returns for both halves of FY 2014-15, declaring taxable service value and paying due service tax. The department's demand was based on Income Tax Authority figures but failed to establish willful suppression of material facts. The tribunal ruled that mere bald allegations of suppression are insufficient to invoke extended limitation period without proving willful intent to evade taxes. Appeal allowed on limitation grounds. Case-Laws Service Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774566