Service Tax Demand cannot be raised beyond 5 year period of limitation

Maharaja Crane Services Vs Commissioner of CGST (CESTAT Chandigarh)

In terms of section 73 of Finance Act, 1994, the demand can be raised within five years by invoking the extended period of limitation. The show cause notice dated 6.4.2018 was issued for the period 1.7.2012 to 31.3.2013 which is beyond the period of five years for the said demand. The Commissioner (Appeals) has invoked the Limitation Act.  The said provisions are not applicable as the limitation prescribed for the matter  is governed under section 73(1) of

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