Demand of Service Tax on Sub-Contractor for Cargo Handling Service: CESTAT denies invoking larger period of limitation [Read Order]

By Kalyani B. Nair - On May 2, 2023 7:00 am - 2 mins read
Demand - of - Service - Tax - Sub - Contractor - for - Cargo - Handling - Service - CESTAT - larger - period - of - limitation - TAXSCAN

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), denied invoking larger period of limitation in the matter of demand of service tax on sub-contractor for cargo handling service. The appellant, M/s. Hari & Co, is a Customs House Agent and it appears that the Revenue noted the fact that the…

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