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2018 (10) TMI 1073 - CESTAT ALLAHABADDemand of differential tax - difference between the figures so received from Hindalco and the value of the services reflected by the appellants in ST-3 returns - demand of service tax with interest and penalties - extended period of limitation - Held that:- The decision to reassess the service tax in respect of both the appellants for the period from April, 2005 to 31 March, 2010 is already exercised by Revenue by issue of other show cause notices in respect of consideration on account of amount of PF and Bonus. The present show cause notices are reassessment of reassessment for the same period - Such authority is not available to Revenue. Appeal allowed - decided in favor of appellant.
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