2026-VIL-427-GAU-ST
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SERVICE TAX High Court Cases

Service Tax - Issue of consolidated demand notice for multiple assessment years, Determination of Monetary limit, Maintainability of appeal before High Court – Revenue issued a consolidated demand notice for Service Tax covering multiple assessment years aggregating to Rs. 2.60Cr. However, the Service Tax demand for each individual assessment year was less than Rs. 2 crores - Whether it is permissible to club together the Service Tax demand for multiple assessment years and file an appeal on the consolidated Service Tax or whether the Service Tax demand has to be considered only in respect of each individual assessment year - HELD - As per the CBIC instruction No. CBIC/160390/20/2024-JC-CBEC dated 6-8-2024, the appeal has to be filed in respect of each assessment year where the disputed tax amount exceeds Rs. 2 crores. A consolidated notice demanding Service Tax, covering various financial years, to enable the Revenue to reach the threshold of 2 crores is not permissible – Further, a consolidated notice covering multiple financial years is not permissible, unless there are exceptional circumstances involving fraud spanning across different years. If the demand for Service Tax in respect of one of the assessment years is beyond the limitation period, the time barred demand cannot be made a part of the consolidated show cause notice. Thus, even if it is assumed that a consolidated demand for Service Tax comprising many assessment years can be made, the time-barred claim cannot be a part of the consolidated claims - The Revenue appeal stands dismissed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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