Time-Barred Demand for Service Tax on SEZ Security Services: CESTAT sets aside Demand [Read Order]

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
CESTAT - CESTAT Ahmedabad - SEZ - Service Tax on SEZ Security Services - Service Tax on SEZ - Taxscan

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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now

taxscan-loader