CESTAT Sets Aside Service Tax Demand as Extended Limitation Was Invoked on Already Known Facts

United Tours And Travels Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, allowed the appeal filed by the assessee and set aside the Order-in-Appeal dated 19.06.2025, which had confirmed a service tax demand, interest, and penalty under the Finance Act, 1994. The dispute arose from a comparison of information received from the Income Tax Department for the financial year 2016-17 with the details disclosed by the appellant in its ST-3 returns. The appellant, engaged in providing tour operator and air trav...