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2022 (12) TMI 1051 - AT - Service TaxTime Limitation - demand of service tax raised against the appellant M/s. Gujarat Engineering Research - HELD THAT:- In the present case the demand of service tax pertains to the period March/July 2007, 2003 to May 2007 and the show cause notice was issued on 11.01.2009. Therefore, the entire demand is under the extended period of limitation. This Tribunal, considering the status of the appellant and facts of the case which are absolutely identical to the facts of present case, vide order No. A/10270-10271/2019 dated 03.01.2019 [2019 (2) TMI 1303 - CESTAT AHMEDABAD] held that the demand is time-barred and appeal was allowed on limitation. The demand raised in the present case for extended period is not maintainable on the ground of limitation itself - Appeal allowed.
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