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2018 (8) TMI 807 - AT - Service TaxBusiness Auxiliary Services - appellant was treating the water for M/s Sigrauli Super Thermal Power Station by chemical - Held that:- The issue is covered by the said decision of the Tribunal in the case of M/s Hitech Industrial Lining Pvt. Ltd. Vs Commissioner of Central Excise, Salem [2017 (8) TMI 837 - CESTAT CHENNAI], in favor of the assessee. The demand is also barred by limitation having been raised after the normal period. In the absence of any positive evidence to reflect upon any malafide on the part of the assessee, extended period is not available to the Revenue. Appeal allowed - decided in favor of appellant.
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