Demand invoking extended period unsustained as notice issued after two years of departmental knowledge

Commissioner Service Tax Vs Spicejet Ltd (CESTAT Delhi) CESTAT Delhi held that entire demand invoking extended period of limitation unsustainable as show cause notice was issued after more than two years of the facts coming to the knowledge of the department. Facts- This appeal has been filed by the department to assail the order dated 31.03.2016 passed by the Commissioner of Service Tax, Delhi-III, Commissionerate, New Delhi by which the demand of service tax of Rs. 4,01,27,641/- in respect of the excess baggage charges recovered from the passengers by M/s. Spicejet Ltd. has been dropped and ...