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No Successor Liability Without Business Transfer; Service Tax Demand Set Aside: CESTAT Chennai
Case Law Details
- Case Name
- Space Associates Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Space Associates Vs Commissioner of GST & Central Excise (CESTAT Chennai)
The appeal challenged the Order-in-Appeal dated 27.08.2015, which upheld the demand of differential service tax, interest and penalty under Section 78 of the Finance Act, 1994 in respect of completion and finishing services provided during April 2006 to June 2007. The demand originated from a show cause notice alleging that an erstwhile partnership firm had wrongly claimed abatement under Notification No. 01/2006-ST and had short-paid service tax. The adjudicating authority confirmed a total service tax demand of Rs....
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