Revenue department cannot pass a demand order beyond the scope of SCN

T.S. Motors India Private Ltd Vs Commissioner of CGST & Central Excise (CESTAT Allahabad) Extended Limitation Period Cannot Be Invoked If SCN not mentions that suppression was with an intention to evade payment of service tax The CESTAT, Allahabad in the matter of M/s. T.S. Motors India Private Ltd. v. Commissioner of CGST & Central Excise, Lucknow [Service Tax Appeal No. 70377 of 2018 dated June 17, 2022] set aside the order passed by Revenue Department demanding Service tax for alleged suppression of correct value of taxable service by invoking the extended period of limitation. Held...