Service Tax Demand Set Aside as Taxable Value Fell Below Rs. 10 Lakh Threshold

Parth Enterprises Vs Commissioner of CGST & C. Ex. (CESTAT Mumbai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, allowed the appeal filed against the Order-in-Appeal dated 06.10.2023 concerning service tax demand raised for financial years 2015-16, 2016-17, and 2017-18 (up to June 2017). The appellant, registered for providing taxable services including Legal Consultancy Services, Maintenance or Repair Service, and Construction of Residential Complex Services, was issued a show cause notice dated 21.12.2020 after the department compared data received from the Dir...