https://www.taxtmi.com/caselaws?id=794639 Appeal limitation was not applied mechanically where the assessee made repeated efforts to obtain the order-in-original, including departmental correspondence, writ proceedings and an RTI request, and filed the appeal soon after receiving it; the dismissal on limitation was set aside. Service tax demand based only on Form 26AS entries, without independent enquiry or corroborative evidence establishing taxable services, was unsustainable; the confirmed demand was set aside. On the same record, the extended limitation period under section 73 of the Finance Act, 1994 was not invokable. en-us Tue, 07 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794639 Appeal limitation was not applied mechanically where the assessee made repeated efforts to obtain the order-in-original, including departmental correspondence, writ proceedings and an RTI request, and filed the appeal soon after receiving it; the dismissal on limitation was set aside. Service tax demand based only on Form 26AS entries, without independent enquiry or corroborative evidence establishing taxable services, was unsustainable; the confirmed demand was set aside. On the same record, the extended limitation period under section 73 of the Finance Act, 1994 was not invokable. Case-Laws Service Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794639