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Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Extended period of limitation - within the same Department the ...


Court Sets Aside Tax Demand on Consumables Due to Conflicting Interpretations by Authorities; Extended Period Interest Removed.

June 2, 2023

Case Laws     Service Tax     AT

Extended period of limitation - within the same Department the Adjudicating Authority has taken stand that the value of consumables is to be added and the Commissioner (Appeals) has taken stand that the same is not required to be added. Such being the case, it is clear that the issue is that of interpretation. - The confirmed demand for the extended period along with the interest is set aside - AT

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