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CESTAT Sets Aside Service Tax Demand as Extended Limitation Was Invoked on Already Known Facts
Case Law Details
- Case Name
- United Tours And Travels Vs Commissioner of Central Excise & CGST (CESTAT Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Allahabad
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United Tours And Travels Vs Commissioner of Central Excise & CGST (CESTAT Allahabad)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, allowed the appeal filed by the assessee and set aside the Order-in-Appeal dated 19.06.2025, which had confirmed a service tax demand, interest, and penalty under the Finance Act, 1994. The dispute arose from a comparison of information received from the Income Tax Department for the financial year 2016-17 with the details disclosed by the appellant in its ST-3 returns. The appellant, engaged in providing tour operator and air trav...
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