2009 (3) TMI 591 - AT - Service Tax

Extended period of limitation - all the facts were within the knowledge of the Revenue, inasmuch as they had issued the first show cause notice on 19-10-04. As such, second show cause notice is barred by limitation. - stay granted.

Summary

The Appellate Tribunal CESTAT, Ahmedabad confirmed service tax of Rs. 14,91,466 against the appellant for providing security service from April 2001 to September 2005. The second show cause notice issued was deemed barred by limitation as all facts were known to the Revenue at the time of issuing the first notice. The appellant's contention on limitation was upheld, and the condition of pre-deposit of the balance tax and penalty was dispensed with. Stay petition was disposed of accordingly.