https://www.taxtmi.com/caselaws?id=775069 CESTAT Chandigarh allowed the appeal on limitation grounds in a service tax matter involving Manpower Recruitment and Supply Agency Service. The demand related to reimbursement of salary paid by a Singapore entity to seconded employees for 2006-07 and 2007-08, with SCN issued on 23.10.2009. The tribunal held the entire demand was time-barred as the department failed to establish fraud, wilful misstatement or suppression to invoke extended limitation period. The tribunal relied on SC precedent in Northern Operating Systems Pvt Ltd case, which settled similar issues and dropped demands beyond normal limitation period. Additionally, since the demand was audit-based, extended period could not be invoked as per settled law. The impugned order was set aside and appeal allowed solely on limitation grounds. en-us Mon, 14 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775069 CESTAT Chandigarh allowed the appeal on limitation grounds in a service tax matter involving Manpower Recruitment and Supply Agency Service. The demand related to reimbursement of salary paid by a Singapore entity to seconded employees for 2006-07 and 2007-08, with SCN issued on 23.10.2009. The tribunal held the entire demand was time-barred as the department failed to establish fraud, wilful misstatement or suppression to invoke extended limitation period. The tribunal relied on SC precedent in Northern Operating Systems Pvt Ltd case, which settled similar issues and dropped demands beyond normal limitation period. Additionally, since the demand was audit-based, extended period could not be invoked as per settled law. The impugned order was set aside and appeal allowed solely on limitation grounds. Case-Laws Service Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775069