Time-Barred Proceedings: CESTAT holds Service Tax Penalty ‘Unjustified’ for being without Jurisdiction [Read Order]

Bench held that there was no justification for invoking the extended period to impose a penalty under Section 78 or for imposing a penalty under Section 77 of the Finance Act
By Saagarika Gopinath - On September 16, 2024 10:10 am - 2 mins read
ESTAT - Service Tax - Service Tax Penalty - Time barred service tax proceedings - service tax proceedings - taxscan

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the service tax penalty was unjustified and without jurisdiction due to time-barred proceedings. The appellant has been registered for service tax under “Construction of Complex Services.” The appellant availed of the benefits of Notification No. 26/2012 for construction services. The appellant paid a…

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