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Service tax demand can be made only for the category in which SCN been issued
Case Law Details
- Case Name
- Jagatjit Industries Ltd. Vs Commissioner of Central Excise, Ludhiana (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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CESTAT, NEW DELHI BENCH
Jagatjit Industries Ltd.
v/s.
Commissioner of Central Excise, Ludhiana
Stay Order No. ST/S/563 of 2012-CUS.
APPLICATION NO. ST/2145 of 2011
APPEAL NO. ST/1027 OF 2011
MAY 16, 2012
ORDER
Ms. Archana Wadhwa, Judicial Member
After hearing both the sides, we find that the Commissioner (Appeals) vide his impugned order dropped the major part of the demand as barred by limitation but confirmed service tax of Rs. 91,86,110/- which falls within the limitation period in addition penalties were also imposed upon the applicant.
2. The appellants are engaged in the...
