https://www.taxtmi.com/caselaws?id=775819 The CESTAT Kolkata held that the extended period of limitation could not be invoked as the appellant had regularly filed returns and furnished all relevant information. The demand based on discrepancies between statutory records and returns was unsustainable without evidence of suppression or intent to evade tax. The Show Cause Notice was also void for not quantifying the demand category-wise. Consequently, the demand of service tax, interest, and penalties confirmed in the impugned order were set aside as barred by limitation. The appeal was allowed. en-us Tue, 29 Jul 2025 00:00:00 +0530 Wed, 30 Jul 2025 12:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775819 The CESTAT Kolkata held that the extended period of limitation could not be invoked as the appellant had regularly filed returns and furnished all relevant information. The demand based on discrepancies between statutory records and returns was unsustainable without evidence of suppression or intent to evade tax. The Show Cause Notice was also void for not quantifying the demand category-wise. Consequently, the demand of service tax, interest, and penalties confirmed in the impugned order were set aside as barred by limitation. The appeal was allowed. Case-Laws Service Tax Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775819