Extended Limitation Invalid After Departmental Audit: CESTAT Sets Aside Service Tax Demand

SRJ EDU Services Pvt. Ltd. Vs Commissioner of Central Goods & Services Tax (CESTAT Allahabad) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, arose from an Order-in-Appeal dated 30.06.2025 by the Commissioner (Appeals), CGST Meerut, which had set aside an Order-in-Original dated 10.07.2024 and partially remanded the matter to the adjudicating authority for fresh examination. The appellant was registered under the Service Tax regime with three registration numbers. Based on third-party information from the Income Tax Department for FY 2016-17, d...