https://www.taxtmi.com/caselaws?id=774862 The CESTAT Chandigarh allowed the appellant's appeal on limitation grounds. The appellant provided laundry services during 2006-2007 without paying service tax, and a show cause notice was issued on 25.02.2011. The tribunal held that the entire demand was time-barred as the extended limitation period under Section 73 of the Finance Act could not be invoked when the notice was based on the appellant's own balance sheet and profit & loss account, which are public documents. The tribunal relied on precedent from Ace Creative Learning Pvt Ltd case, ruling that extended limitation is not applicable when revenue's case relies on assessee's own records and returns. en-us Fri, 11 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774862 The CESTAT Chandigarh allowed the appellant's appeal on limitation grounds. The appellant provided laundry services during 2006-2007 without paying service tax, and a show cause notice was issued on 25.02.2011. The tribunal held that the entire demand was time-barred as the extended limitation period under Section 73 of the Finance Act could not be invoked when the notice was based on the appellant's own balance sheet and profit & loss account, which are public documents. The tribunal relied on precedent from Ace Creative Learning Pvt Ltd case, ruling that extended limitation is not applicable when revenue's case relies on assessee's own records and returns. Case-Laws Service Tax Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774862