Longer period of limitation cannot be invoked for raising service tax demand in matters interpreted by judicial forums in different ways

CESTAT, NEW DELHI BENCH Shri Ram Associates V/s. Commissioner of Service Tax, Jaipur FINAL ORDER NO. ST/A/325/of 2012-CUS STAY ORDER NO. ST/S/428/of 2012-CUS APPLICATION NO. ST/stay/2637 OF 2011 APPEAL NO. ST/1253 OF 2011 APRIL 11, 2012 ORDER Ms. Archana Wadhwa, Judicial Member After dispensing with the condition of pre-deposit of Service Tax of Rs. 53,598/- and penalties imposed under various sections, we proceed to decide the appeal itself inasmuch as the issue stands covered by the earlier decision of the Tribunal. 2. After hearing both sides, we find that Service Tax stand...