https://www.taxtmi.com/caselaws?id=798931 Service-tax proceedings were time-barred because the show-cause notice was issued more than five years after the last relevant transaction reflected in Form 26AS. With the last transaction dated 30 September 2013 and notice issued on 12 October 2018, even the extended limitation period had expired. The demand was consequently unsustainable without examining its merits, and the limitation finding operated in favour of the assessee. en-us Wed, 09 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798931 Service-tax proceedings were time-barred because the show-cause notice was issued more than five years after the last relevant transaction reflected in Form 26AS. With the last transaction dated 30 September 2013 and notice issued on 12 October 2018, even the extended limitation period had expired. The demand was consequently unsustainable without examining its merits, and the limitation finding operated in favour of the assessee. Case-Laws Service Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798931