Extended period not invocable as Service Tax was paid by Principal on behalf of agent

Channel Management and Marketing Vs Commissioner of Central Excise (CESTAT Chandigarh) In a recent judgment, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chandigarh addressed a crucial issue involving Channel Management and Marketing. The case centered around the payment of service tax, with the principal, M/s Set Discovery Pvt. Ltd. (M/s SETD), having already fulfilled the obligation on behalf of the agent. The appellants contested a demand raised by the show-cause notice, and the subsequent proceedings lead to an intriguing legal discourse. Detailed Analysis: The crux of ...