https://www.taxtmi.com/caselaws?id=780469 CESTAT, New Delhi (AT) set aside the impugned order and allowed the appeal, holding the service-tax demand unsustainable. The Tribunal found the demand was confirmed solely for lack of documents and on Form 26AS figures without examining reasons for discrepancies, exemptions or abatement. The appellant had filed a rectification application and produced records showing entitlement to SSI threshold exemption, justifying nil returns. The department's invocation of extended limitation was improper and the entire demand period was time-barred. Consequently the show-cause notice and resultant demand were quashed. en-us Fri, 17 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780469 CESTAT, New Delhi (AT) set aside the impugned order and allowed the appeal, holding the service-tax demand unsustainable. The Tribunal found the demand was confirmed solely for lack of documents and on Form 26AS figures without examining reasons for discrepancies, exemptions or abatement. The appellant had filed a rectification application and produced records showing entitlement to SSI threshold exemption, justifying nil returns. The department's invocation of extended limitation was improper and the entire demand period was time-barred. Consequently the show-cause notice and resultant demand were quashed. Case-Laws Service Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780469