Bar of limitation applies on demand based on same kind for which notices already issued earlier

Last updated: 23 August 2023

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The CESTAT, Ahmedabad has ruled that the Revenue Department cannot issue a fresh notice demanding service tax for a period that has already been settled. In this case, a chartered accountant firm had not paid service tax based on a circular, and the department issued a notice. The tribunal found that the demand was barred by limitation, especially since the issue had been previously settled in favour of the appellant. The appellant's bona fide belief, based on the prevailing circular, was also considered.

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in C C Chokshi & Co. v. C.S.T., Service Tax, Ahmedabad [Service Tax Appeal No. 10024/2014- DB dated August 03, 2023]held that once a notice has been issued on a particular issue the demand through fresh notice for the same period cannot be invoked.

Citation :
Service Tax Appeal No. 10024/2014- DB dated August 03, 2023

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1999

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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