Extended Limitation Held Invalid as Tax Proceedings Were Based Solely on Third Paty Data

Varada Manpower Solutions Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, allowed the appeal filed against an Order-in-Appeal that had upheld a reduced service tax demand. The dispute arose from data received from DGARM, New Delhi, for the financial year 2016-17, indicating that the appellant had received ₹6.18 crore for taxable services. Based on this information, the department issued a show cause notice on 22.10.2021 demanding service tax of ₹46.26 lakh, including Swachh Bharat Cess (SBC) and Kri...