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Extended Limitation Invalid if Bona Fide Belief Based on CBEC Circular Was Established
Case Law Details
- Case Name
- Sabari Builders Vs Commissioner of GST & CE (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Sabari Builders Vs Commissioner of GST & CE (CESTAT Chennai)
The CESTAT Chennai partly allowed the appeal challenging the confirmation of service tax, interest, and penalties on works contract services provided during the period from 1 April 2009 to 31 March 2014. The appellant, engaged in construction of residential, commercial, and industrial buildings, was issued a demand after the Department concluded that it had rendered taxable works contract services without registration, payment of service tax, or filing ST-3 returns. The appellant contended that construction under...





