CESTAT Sets Aside Order as Show Cause Notice was Time-barred

Kandla Port Trust Vs C.C.E. & Kutch (Gandhidham) (CESTAT Ahmedabad) The case of Kandla Port Trust Vs C.C.E. & Kutch (Gandhidham) revolves around the issue of whether a Show Cause Notice (SCN) was issued beyond the period of limitation, leading to the Central Excise and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad to quash the order. The appellant challenged the confirmation of interest demand and the imposition of penalties by the Learned Commissioner, arguing that the SCN was time-barred. Analysis: In the appeal, it was argued that the service tax was not payable on the leasin...