CESTAT Orders De-Novo Adjudication for Jurisdiction Issue in Service Tax Case

Modest Infrastructure Limited Vs Commissioner of Central Excise (CESTAT Ahmedabad) The case of Modest Infrastructure Limited Vs Commissioner of Central Excise before the CESTAT Ahmedabad involves allegations of tax evasion and jurisdictional disputes. The key matter of contention revolved around the perceived non-payment of service tax and misdeclaration of service value by the appellant, Modest Infrastructure Limited, as per the Department’s understanding. Analysis In the initial assessment, the Department demanded a significant sum from the appellant for non-payment of service tax unde...