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Conflicting Judicial Views: Extended Limitation not Invocable – CESTAT Chandigarh
Case Law Details
- Case Name
- Onkar Associates Vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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Onkar Associates Vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh)
The appellant had rented its godowns to Punjab State Warehousing Corporation during the periods 01.06.2007 to 31.03.2010, 01.04.2010 to 30.09.2010, and 01.10.2010 to 31.03.2011. The Department alleged that the appellant had provided “Renting of Immovable Property Service” from 01.06.2007 without paying service tax. Three show cause notices were issued for different periods seeking recovery of service tax of ₹6,88,859, along with interest and penalties. The Joint Commissioner ...
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