2025-VIL-1957-CESTAT-AHM-ST
  1. Home
  2. 2025-VIL-1957-CESTAT-AHM-ST

SERVICE TAX CESTAT Cases

Service Tax - Demand of service tax on commission paid to overseas commission agent, extended period of limitation - Appellant paid commission to their overseas commission agent on export of goods and on overseas sales promotion – Whether the demand of service tax under the category of "Management or Business Consultants Service", which was not proposed in the show cause notice, is sustainable – HELD - The Adjudicating Authority had admitted that the service covered by the invoices was not under the category of "Business Auxiliary Service," but still confirmed the demand under the Reverse Charge Mechanism. The Commissioner (Appeals) then classified the service under "Management or Business Consultants Service," which was not even proposed in the show cause notice. The demand of service tax under a category not proposed in the show cause notice is not permissible in law. Therefore, levy of interest and imposition of penalty to this extent is also not sustainable and set-aside – The appeal is allowed - Whether the demand of service tax beyond the normal period of limitation is sustainable in the absence of any finding of fraud or collusion or wilful mis-statement or suppression of facts – HELD - The entire transactions were duly recorded in the books of accounts presented for audit. The Adjudicating Authority did not give any findings on how the extended period of limitation of five years could be invoked. The Commissioner (Appeals) also failed to rebut this basic fact - The demand of service tax beyond the normal period is not sustainable in the absence of any findings on the invocation of the extended period.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?