https://www.taxtmi.com/caselaws?id=777701 CESTAT set aside departmental orders, holding that demands for service tax under reverse charge for post-Negative List periods cannot be sustained where the charging provision did not exist after 2012 and any ambiguity favors the assessee, so the tax and penalty calls fail on merits. The tribunal also ruled extended limitation cannot be invoked because successive show-cause notices referred to earlier notices, indicating facts were known to the Department and not suppressed. Impugned orders lacked merit and the appeal was allowed. en-us Mon, 01 Sep 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777701 CESTAT set aside departmental orders, holding that demands for service tax under reverse charge for post-Negative List periods cannot be sustained where the charging provision did not exist after 2012 and any ambiguity favors the assessee, so the tax and penalty calls fail on merits. The tribunal also ruled extended limitation cannot be invoked because successive show-cause notices referred to earlier notices, indicating facts were known to the Department and not suppressed. Impugned orders lacked merit and the appeal was allowed. Case-Laws Service Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777701