Extended period of limitation cannot be invoked in revenue neutral situation

Scope E Knowledge Center Private Limited Vs Commissioner of Service Tax (CESTAT Chennai) CESTAT find that there is no dispute insofar as the facts are concerned. The only short questions that arise for our consideration are: (1) whether translation services constitute “support services of business or commerce” as defined under Section 65 (104c) of the Finance Act, 1994 and (2) whether the Revenue was justified in invoking the extended period of limitation? We find that the period of dispute is from 2006-07 to 2010-11 and the tax demand was raised under reverse charge mechanism. Hence, when...