Court :
CESTAT, Ahmedabad
Brief :
The CESTAT, Ahmedabad in Chiron Behring Vaccines Private Limited v. C.C.E. & S.T.-Surat-ii [Service Tax Appeal No. 403 of 2012 dated February 6, 2023] has set aside the demand order issued for the extended period, on the ground that the assessee had already paid the entire Service Tax prior to its levy by the Revenue Department. Held that, the Show Cause Notice ("SCN") under Section 73(3) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") was issued after the Service Tax amount was paid by the assessee, thus, the demand for the tax is not sustainable.
Citation :
Service Tax Appeal No. 403 of 2012 dated February 6, 2023
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