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Patna HC quashes Service Tax Demand on Limitation Grounds
Case Law Details
- Case Name
- Akash Tour and Travel Vs Union of India (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Patna High Court
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Akash Tour and Travel Vs Union of India (Patna High Court)
Patna High Court recently overturned a service tax demand of Rs. 5,27,684/- levied against Akash Tour and Travel for the financial years 2015-16 (October-March) to 2017-18 (up to June 2017). The court’s decision, delivered on a writ application, hinged on the Central Goods and Services Tax (CGST) and Central Excise (CX) department’s failure to adhere to statutory timelines for adjudicating the service tax liability, even when invoking an extended period of limitation.
The case, Akash Tour and Travel Vs Union of...
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