The tribunal found that the demand was time-barred, as the appellant had declared the exempted services in their ST-3 returns in good faith, with no intention to evade taxes
In the recent case, the Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside the time-barred demand for service tax on SEZ security services, granting the appellant relief from the service tax demand, interest, and penalty. Dixit Investigation & Security Pvt Limited,the appellant-assessee, engaged in providing taxable services under…
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