https://www.taxtmi.com/caselaws?id=465063 CESTAT Kolkata set aside the impugned service tax demand and remanded the matter to the adjudicating authority for de novo consideration. The Tribunal noted that the appellant furnished a detailed worksheet giving break-up of taxable services for both normal and extended periods, whose correctness requires verification. It observed that the entire demand was derived from the appellant's balance sheet and profit and loss account, indicating prima facie absence of suppression, thereby casting doubt on the validity of invoking the extended period of limitation. The adjudicating authority was directed to reassess the appellant's service tax liability afresh on the basis of the documentary evidence now produced. en-us Tue, 24 Jun 2025 00:00:00 +0530 Thu, 04 Dec 2025 19:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465063 CESTAT Kolkata set aside the impugned service tax demand and remanded the matter to the adjudicating authority for de novo consideration. The Tribunal noted that the appellant furnished a detailed worksheet giving break-up of taxable services for both normal and extended periods, whose correctness requires verification. It observed that the entire demand was derived from the appellant's balance sheet and profit and loss account, indicating prima facie absence of suppression, thereby casting doubt on the validity of invoking the extended period of limitation. The adjudicating authority was directed to reassess the appellant's service tax liability afresh on the basis of the documentary evidence now produced. Case-Laws Service Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465063