The CESTAT disallowed the benefit of quantification of service tax demand as there was no intention to treat consideration received as cum-tax amount
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) disallowed the benefit of quantification of service tax demand as there was no intention to treat consideration received as cum-tax amount. Invoking the extended period provisions, the Show Cause Notice was issued on 02.09.2009 for the period April 2004 to…
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