Service Tax Demand under ‘Transport of Goods by Road Services’ by invoking Extended Period: CESTAT quashes Demand on ground of Limitation [Read Order]

Transport of Goods by Road Services - invoking Extended Period - Chandigarh bench - ground of Limitation - Service Tax Demand - taxscan

The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand under the category of transport of goods by road service on the grounds of limitation.  Punjab State Grains Procurement Corporation Ltd, the appellant assessee registered with Service Tax in the category of “Transport of Goods by Road…

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