https://www.taxtmi.com/caselaws?id=799356 Extended limitation for service tax demand was not invokable where the ST-3 return was filed on time and service tax payment was undisputed. An inadvertent reference to the registration number of another unit was treated as an error insufficient to justify the extended limitation period. The proceedings were quashed in favour of the assessee. en-us Mon, 14 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799356 Extended limitation for service tax demand was not invokable where the ST-3 return was filed on time and service tax payment was undisputed. An inadvertent reference to the registration number of another unit was treated as an error insufficient to justify the extended limitation period. The proceedings were quashed in favour of the assessee. Case-Laws Service Tax Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799356