https://www.taxtmi.com/caselaws?id=790291 A limitation challenge to a service tax demand was found unsustainable where the assessee had not disputed the demand on merits before the Tribunal and had confined the appeal to the penalty under Section 78 of the Finance Act, 1994. The Tribunal record also reflected reliance on an amnesty scheme, supporting the inference that the demand itself was not being contested, including on limitation. On that basis, the High Court found no ground to entertain the limitation objection in the appeal. en-us Fri, 17 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790291 A limitation challenge to a service tax demand was found unsustainable where the assessee had not disputed the demand on merits before the Tribunal and had confined the appeal to the penalty under Section 78 of the Finance Act, 1994. The Tribunal record also reflected reliance on an amnesty scheme, supporting the inference that the demand itself was not being contested, including on limitation. On that basis, the High Court found no ground to entertain the limitation objection in the appeal. Case-Laws Service Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790291