Extended period of limitation not invokable in case of revenue neutral situation

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 Service...