C C Chokshi & Co Vs C.S.T. (CESTAT Ahmedabad)
The case of C C Chokshi & Co vs C.S.T. before the CESTAT Ahmedabad concerns the liability of service tax by C C Chokshi & Co as a subcontractor to the main contractor Deloitte Haskins and Sells. The main issue revolves around whether the demand for service tax is time-barred, considering the show cause notices that had previously been issued for the same service.
CESTAT, Ahmedabad held that once a notice has been issued on a particular issue the demand through fresh notice for the same period cannot be invoked.
Facts:
M/s. C C Chokshi & Co. (“the Appellant”) a Chartered Accountant firm provides services as a sub-contractor to the main contractor. The Appellant had not paid any service tax for the period 2005 – 2006 by relying on Circular No. F. No. 341/43/96- TRU dated October 31, 1996 which states that sub-contractor was not required to pay the service tax.
The Revenue department (“the Respondent”) issued Show Cause Notice demanding service tax on services provided to main contractor along with interest and penalty.
Before the CESTAT Ahmedabad, the Appellant contended that demand of Service tax is hit by limitation and the issues is already settled by the CESTAT, Ahmedabad vide an Order No. A/ 10305/2019 dated January 23, 2019 in favor of Appellant.
Issue:
Whether the Revenue Department can issue notice for the demanding duty for the period for already settled period?
Held:
The CESTAT, Ahmedabad in Service Tax Appeal No. 10024/2014- DB held as under: –
