https://www.taxtmi.com/caselaws?id=775904 The CESTAT Kolkata held that the Bolpur Commissionerate lacked territorial jurisdiction to issue the SCN as the appellant's service activities and registrations were under Kolkata Commissionerate. The appellant's services were exempt under Notification No. 25/2012 (Sl. Nos. 12, 12A, 13, and 29(h)), and no suppression of facts was found. The extended period of limitation could not be invoked since no new evidence of suppression was produced. The SCN issued beyond the normal limitation period was held invalid. Consequently, the demand of service tax, interest, and penalties confirmed in the impugned order were set aside. The appeal was allowed and the order quashed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775904 The CESTAT Kolkata held that the Bolpur Commissionerate lacked territorial jurisdiction to issue the SCN as the appellant's service activities and registrations were under Kolkata Commissionerate. The appellant's services were exempt under Notification No. 25/2012 (Sl. Nos. 12, 12A, 13, and 29(h)), and no suppression of facts was found. The extended period of limitation could not be invoked since no new evidence of suppression was produced. The SCN issued beyond the normal limitation period was held invalid. Consequently, the demand of service tax, interest, and penalties confirmed in the impugned order were set aside. The appeal was allowed and the order quashed. Case-Laws Service Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775904