Demand for extended period not sustainable when entire service tax with interest paid before issue of SCN

Chiron Behring Veccines Private Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the appellant have made a submission about limitation and sought benefit of section 73 (3) and Section 80 of the Finance Act, 1994. As regard the limitation we find that the issue about taxability on reverse charge basis in respect of service received from foreign based service provider was not free from doubt as the issue was finally decided by the Hon’ble Supreme court in a landmark judgment in the case of Indian National Shipowners Association. Moreover the appellant have paid the entire servi...