Service Tax Demand Quashed as Trading Turnover Was wrongly Treated as Taxable

Balajee Machinery Vs Commissioner of CGST & Excise (CESTAT Kolkata) CESTAT Sets Aside Tax Demand Since It Was Based Only on Income Tax Portal Data;  No Extended Limitation Where Demand Is Based on Income Tax Data: CESTAT The appeal was filed by the assessee against an Order-in-Original dated 11.07.2019 by which the Commissioner of CGST & Central Excise, Patna confirmed a Service Tax demand of ₹3,09,59,486 along with interest and penalties for the period 2012-13 to 2016-17. The appellant, a proprietorship firm, was registered under the category of Clearing and Forwarding (C&F) Ag...