Extended period of limitation - Business Auxiliary Service or ...

Case Laws     Service Tax

January 14, 2023

Extended period of limitation - Business Auxiliary Service or not - sharing of revenue - the appellant had a bona fide belief in non payment of Service Tax. The appellant also submitted that this case is falling under the principle of revenue neutrality in as much as the tax payment if any made by the appellant is available as the Cenvat credit to the contractor who has used the premises of the appellant. - The demand is set aside on the ground of limitation itself - AT

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