https://www.taxtmi.com/caselaws?id=467486 Extended limitation could not be invoked for service tax demands on works contract services rendered to Government departments where the activity and supporting records were already in the public domain and the notice was based on third-party information. Because the show cause notice covered a period beyond the normal limitation and depended on the extended period, the demand for the disputed period was held unsustainable. The penalty also failed once the demand was time-barred. en-us Wed, 09 Jul 2025 00:00:00 +0530 Fri, 20 Mar 2026 18:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467486 Extended limitation could not be invoked for service tax demands on works contract services rendered to Government departments where the activity and supporting records were already in the public domain and the notice was based on third-party information. Because the show cause notice covered a period beyond the normal limitation and depended on the extended period, the demand for the disputed period was held unsustainable. The penalty also failed once the demand was time-barred. Case-Laws Service Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467486