Time-Barred Demand for Service Tax on SEZ Security Services: CESTAT sets aside Demand

The CESTAT set aside a time-barred demand for service tax on SEZ security services. The case involved a demand for service tax on security services provided to Special Economic Zones (SEZs), which was issued beyond the statutory time limit. The tribunal held that the demand was time-barred and therefore not sustainable. This decision reinforces the importance of adhering to statutory time limits in tax administration and provides relief to taxpayers from outdated tax demands.