Improper Extended Period Invocation in CESTAT Appeal

The Appellate Tribunal CESTAT, New Delhi held that the extended period was improperly invoked in the show cause notice. The violation was not deemed intentional for evasion, and services were not provided in India. No interim stay was granted, allowing the appeal to proceed to a final hearing.

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The Appellate Tribunal CESTAT, New Delhi found that the extended period was invoked without justification in the show cause notice. It was not alleged that the violation was intentional to evade payment. Services were not rendered in India. No interim stay was warranted, and the appeal will proceed for final hearing.

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