2009 (12) TMI 401 - AT - Service Tax

Demand- Limitation- Show Cause Notice not alleging suppression to invoke extended period. Held that- no finding in impugned orders on plea of absence of suppression. Charges necessary for invocation of extended period of limitation not contained in show cause notice. Demand time barred. Impugned order set aside.

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant due to the show-cause notice being time-barred. The demand covered the period from 1-7-2003 to 30-9-2004, but the notice was dated 23-6-2005 and did not allege suppression to warrant an extended limitation period. The impugned order upholding service tax demands and penalties was set aside, and the appeal was allowed.