https://www.taxtmi.com/caselaws?id=781304 CESTAT (New Delhi) AT held the demand time-barred and set aside the adjudicating order, finding the show-cause notice devoid of specific allegations of fraud, collusion or wilful suppression necessary to invoke the extended limitation. The Tribunal found Revenue's invocation of the five-year period to be casual and unjustified, noted significant portions of the proposed demand were already dropped by the authority below, and concluded the extended period could not be sustained; appeal allowed and impugned order quashed. en-us Thu, 30 Oct 2025 00:00:00 +0530 Wed, 12 Nov 2025 14:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781304 CESTAT (New Delhi) AT held the demand time-barred and set aside the adjudicating order, finding the show-cause notice devoid of specific allegations of fraud, collusion or wilful suppression necessary to invoke the extended limitation. The Tribunal found Revenue's invocation of the five-year period to be casual and unjustified, noted significant portions of the proposed demand were already dropped by the authority below, and concluded the extended period could not be sustained; appeal allowed and impugned order quashed. Case-Laws Service Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781304