https://www.taxtmi.com/caselaws?id=776309 The CESTAT Kolkata allowed the appeal, holding that the confirmed Service Tax demand was unsustainable both on merits and due to limitation. The Revenue erred by generalizing turnover without properly quantifying abatement for materials used in Construction and Maintenance services. The demand was based on turnover beyond the applicable period, with no scrutiny of returns for relevant years as required under CBEC Manual. The Tribunal emphasized that Revenue must scrutinize filed returns and raise queries timely, which was not done here. Consequently, the extended period invocation was improper, and the demand was set aside. en-us Tue, 05 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776309 The CESTAT Kolkata allowed the appeal, holding that the confirmed Service Tax demand was unsustainable both on merits and due to limitation. The Revenue erred by generalizing turnover without properly quantifying abatement for materials used in Construction and Maintenance services. The demand was based on turnover beyond the applicable period, with no scrutiny of returns for relevant years as required under CBEC Manual. The Tribunal emphasized that Revenue must scrutinize filed returns and raise queries timely, which was not done here. Consequently, the extended period invocation was improper, and the demand was set aside. Case-Laws Service Tax Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776309