Service Tax Demand Quashed as SCN Was Issued Beyond Limitation Period: Gauhati HC

Mahesh Kumar Chanani And Anr Vs Union of India And 2 Ors. (Gauhati High Court) The Gauhati High Court allowed a writ petition challenging a service tax demand and adjudication order issued under Section 73(1) of the Finance Act, 1994 on the ground that the proceedings were ex facie barred by limitation and therefore without jurisdiction. The petitioner, a proprietorship concern engaged in execution of works contracts, claimed exemption under the Mega Exemption Notification issued under the Finance Act, 1994. Nevertheless, a Demand-cum-Show Cause Notice dated 11.04.2022 was issued for FY 2016â€...