Documentation services not liable to Service tax prior to 1st May, 2006

CMA CGM Agencies (India) Private Limited Vs Commissioner of Service Tax (CESTAT Kolkata)

CESTAT find that with regard to documentation charges, the demand has been raised for the period October, 2002 to April, 2006 by issuance of show-cause notice dated 22.04.2008 by invoking extended period of limitation. As the assessee was showing their transactions of documentation charges in their ST-3 Returns regularly, which is evident from the show-cause notice itself. In that circumstances, the demand of service tax on documentation

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