In revenue neutral situation, demand has to be treated as time-barred

Nexcel Infra Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the Appellant has mainly contended that they were under bonafide belief that no Service Tax was payable on the work in question, being exclusively Governmental construction and when the main contractor too had not paid any Service Tax thereon without any adverse view being taken by Service Tax department. The demand is mainly contested as being time-barred as such. We find force in the submissions made by the Ld. Advocate on this count. In the given set of facts and circumstances, the bonafide belief entertained by the Appel...