https://www.taxtmi.com/caselaws?id=777702 CESTAT upheld invocation of extended limitation, finding deliberate collection but non-deposit of service tax and noting departmental reliance on books and invoices; it also found denial of access to unrelied seized documents and cross-examination violated natural justice. The tribunal held the appellant's request for return of unrelied documents was not frivolous and ordered those documents returned. The appeal was allowed in part by remanding the limited issue of services rendered to specified recipients for fresh adjudication once all seized documents are returned to the appellant. en-us Tue, 02 Sep 2025 00:00:00 +0530 Wed, 03 Sep 2025 11:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777702 CESTAT upheld invocation of extended limitation, finding deliberate collection but non-deposit of service tax and noting departmental reliance on books and invoices; it also found denial of access to unrelied seized documents and cross-examination violated natural justice. The tribunal held the appellant's request for return of unrelied documents was not frivolous and ordered those documents returned. The appeal was allowed in part by remanding the limited issue of services rendered to specified recipients for fresh adjudication once all seized documents are returned to the appellant. Case-Laws Service Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777702