Case Law Details
C C Chokshi & Co Vs C.S.T. (CESTAT Ahmedabad)
The case of C C Chokshi & Co vs C.S.T. before the CESTAT Ahmedabad concerns the liability of service tax by C C Chokshi & Co as a subcontractor to the main contractor Deloitte Haskins and Sells. The main issue revolves around whether the demand for service tax is time-barred, considering the show cause notices that had previously been issued for the same service.
CESTAT, Ahmedabad held that once a notice has been issued on a particular issue the demand through fresh notice for the same period cannot be invoked.
Facts:
M/s. C C Chokshi & Co. (“the Appellant”) a Chartered Accountant firm provides services as a sub-contractor to the main contractor. The Appellant had not paid any service tax for the period 2005 – 2006 by relying on Circular No. F. No. 341/43/96- TRU dated October 31, 1996 which states that sub-contractor was not required to pay the service tax.
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