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No Extended Limitation Where Service Tax Liability Was Legally Debatable: CESTAT Chennai
Case Law Details
- Case Name
- Nandhees Technologies Pvt. Ltd. Vs Commissioner of GST & Central Excise (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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Nandhees Technologies Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
The appeal challenged Order-in-Appeal No. 497/2016 (STA-I) dated 29.08.2016 passed by the Commissioner of Service Tax (Appeals-I), Chennai. The appellant, registered for Maintenance or Repair Service, had undertaken maintenance and repair of UPS systems as a sub-contractor for M/s. Emerson Network Power India Pvt. Ltd. During audit, it was noticed that the appellant had received ₹1,19,53,559 towards maintenance services during 2004-05 to 2006-07 but had not paid service tax. A show cause notice dated...
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