Service Tax Demand issued in 2007 for 1997-98 Period using Retrospective Amendment: CESTAT sets aside Order as Time-Barred [Read Order]

CESTAT Sets Aside Service Tax Demand Issued in 2007 Declaring it Time-Barred for the 1997-98 Period
Service Tax - CESTAT - CESTAT Ahmedabad - Why was the 2007 Service Tax demand for 1997-98 set aside - What did the CESTAT rule regarding the time-bar in this case - taxscan

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the service tax demand issued in 2007 for the assessment period of 1997-98 deeming it time-barred. Aarti Industries Ltd., the appellant engaged in manufacturing organic and inorganic chemicals under Chapters 28 and 29 of the Central Excise Tariff Act, 1985….

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