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Extended Period Inapplicable for Same Issue Post-SCN Issuance: CESTAT
Case Law Details
- Case Name
- C C Chokshi & Co Vs C.S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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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 &...
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