https://www.taxtmi.com/caselaws?id=782915 CESTAT Chennai allowed the appeal, setting aside the demand of short-paid Service Tax, interest and penalties on rental income and associated charges. The Tribunal held that invocation of the extended period under the proviso to the limitation provision was unsustainable, as the Department was aware since 2009 of the assessee's payment and non-payment particulars, evidenced by tax payments with interest and correspondence referencing the HC ruling in Home Solutions. In absence of fraud, collusion, wilful misstatement or suppression of facts, the SCN dated 25.05.2011 was held time-barred, rendering the impugned order legally unsustainable. en-us Wed, 03 Dec 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782915 CESTAT Chennai allowed the appeal, setting aside the demand of short-paid Service Tax, interest and penalties on rental income and associated charges. The Tribunal held that invocation of the extended period under the proviso to the limitation provision was unsustainable, as the Department was aware since 2009 of the assessee's payment and non-payment particulars, evidenced by tax payments with interest and correspondence referencing the HC ruling in Home Solutions. In absence of fraud, collusion, wilful misstatement or suppression of facts, the SCN dated 25.05.2011 was held time-barred, rendering the impugned order legally unsustainable. Case-Laws Service Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782915