Extended Limitation Cannot Be Invoked as Service Tax Dispute Was Interpretational: CESTAT Chennai

Faiveley Transport Rail Technologies (I) Ltd Vs Commissioner of GST and Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, heard an appeal against Order-in-Appeal dated 09.05.2017, which had upheld Order-in-Original dated 20.07.2016 confirming service tax demand of Rs. 16,36,718 along with interest and equal penalty under the Finance Act, 1994 for the period 2010-11 to 2011-12. The appellant was engaged in manufacturing activities and provision of services including maintenance and consultancy. During the relevant period, the appellant ren...