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2023 (8) TMI 605 - AT - Service TaxLevy of Service Tax - services of Management, Maintenance or Repairs to various department or not - SCN did not specify the appropriate clause under which the demand was proposed to be raised - invocation of extended period of limitation - HELD THAT:- The Larger Bench decision of the Tribunal in the matter of M/S. LANCO INFRATECH LTD. AND OTHERS VERSUS VERSUS CC, CE & ST, HYDERABAD [2015 (5) TMI 37 - CESTAT BANGALORE (LB)] was not available at the time of passing of the impugned order and as such Adjudicating Authority did not have the benefit of examination and applicability of the same to the facts of the present case. Therefore the adjudicating authority must reconsider the entire matter based on the Judgments which were passed much after the impugned order passed by him. The appeal is allowed by way of remand to the Adjudicating Authority. Since this appeal is of 2013, the Adjudicating Authority shall pass denovo order within two months from the date of this order.
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