CESTAT Upheld service tax demand deletion Due to Limitation

Commissioner of Central Excise And Service Tax Vs Himachal Futuristic Communication Limited (CESTAT Chandigarh) The case in question involves a dispute between the Commissioner of Central Excise and Service Tax (the appellant/Department) and Himachal Futuristic Communication Limited (the respondent) regarding the payment of Service Tax for providing Installation Commissioning Services during the period 2005-06 to 2007-08 to a company named M/s Exicom. The appellant alleged that the respondent was not entitled to the benefit of certain notifications that provided abatement from the gross value ...