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2020 (2) TMI 191 - AT - Service TaxExtended period of limitation - penalty - demand of service tax under the category of ‘Business Auxiliary Service’ - HELD THAT:- As the issue has been decided by this Tribunal in the case of MR. CHARANJEET SINGH KHANUJA AND OTHERS VERSUS CST, INDORE/LUCKNOW/JAIPUR/LUDHIANA AND OTHERS [2015 (6) TMI 585 - CESTAT NEW DELHI] and this decision has been followed in various cases, wherein the benefit of extended period of limitation is granted. Thus, in the cases in hand, the extended period is not invokable, consequently, no penalty is not imposable on the appellants - appellants are directed to deposit service tax for the period within the limitation period within 30 days along with interest after communication of this order - appeal disposed off.
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