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Extended period of limitation not invokable in case of revenue neutral situation
Case Law Details
- Case Name
- Adani Ports & Special Economic Zone Ltd. Vs Commissioner of Service Tax, Ahmedabad (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
CESTAT, AHMEDABAD BENCH
Adani Ports & Special Economic Zone Ltd.
Versus
Commissioner of Service Tax, Ahmedabad
ORDER NOS. A/1451/WZB/AHD of 2012
& S/2151/WZB/AHD of 2012
APPLICATION NO. ST/S/733 of 2012
APPEAL NO. ST/316 of 2012
AUGUST 30, 2012
ORDER
B.S.V. Murthy, Technical Member
The Appellants are engaged in providing Port services. Proceedings were initiated against the appellants on the ground that they are liable to pay Service Tax on commercial charges paid by them for availing External Commercial Borrowings (ECB) under “Banking and Other Financial Services” during t...
