Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 239 - CESTAT, BANGALOREDemand – limitation - Appellant were discharging the Service tax liability under the category of Custom House Agent (CHA) Services during the period 2006-2007. The tax was paid on 15% of the gross receipts in terms of Board’s Circular No. B43/1/97-TRU - In fact, during the relevant period, the issue of payment of Service tax under the category of CHA services was a subject matter of Adjudication - On a very careful consideration of the issue, prima facie, we find that all the facts were available at the time of the first adjudication - It is seen that for the same period, earlier Service tax liability was discharged under CHA services whereas in the impugned order confirmation has been done under the category of Port Services - We find that the first order has not been reviewed, in our view, the invocation of longer period does not appear to be justifiable. Prima facie, the appellants have a strong case on merits. – stay granted
|