2025-VIL-2068-CESTAT-ALH-ST
  1. Home
  2. 2025-VIL-2068-CESTAT-ALH-ST

SERVICE TAX CESTAT Cases

Service Tax – Section 73(1) of Finance Act, 1994 – Invoking of extended period of limitation – Demand of tax – Appellant is engaged in providing various taxable services – After scrutiny of documents, department viewed that Appellant had short paid service tax – Department issued show cause notice proposing demand of short paid service tax by invoking extended period of limitation under proviso to Section 73(1) of the Act – Adjudicating authority confirmed demand as proposed in show cause notice – Commissioner (Appeals) affirmed order passed by Adjudicating authority – Whether impugned order passed by Commissioner (Appeals) is sustainable – HELD – In present proceedings, Appellant have not stated that findings recorded in impugned order on issue of limitation are erroneous. Main contention of Appellant is that Commissioner (Appeals) had wrongly distinguished the decisions quoted by them. Appellant had not challenged impugned order stating any other ground. Impugned order clearly distinguishes the decisions that Appellant relied in appellate proceedings before Commissioner (Appeals). Appellant in his submissions had just placed on record certain decisions of this bench even without stating the facts and showing how these decisions are applicable in their case. Such blind reliance on some decisions without showing their applicability to facts in hand do not help case of Appellant. Impugned order passed by Commissioner (Appeals) is sustained – Appeal dismissed
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?