Service Tax Demand Set Aside as Extended Limitation Invoked Without Evidence of Suppression

Chakraborty Enterprise Vs Commissioner of C.G.S.T. and Central Excise (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, allowed the appeal partly by setting aside a major service tax demand, interest, and penalty, while upholding limited liabilities. The dispute arose from audit findings for the period 2012–13 to 2015–16, where the department alleged short-payment of service tax on advances, reverse charge services, additional realization, and renting of immovable property. A show cause notice was issued, and the adjudicating authority confirmed dem...