https://www.taxtmi.com/caselaws?id=764826 CESTAT Kolkata allowed the appeal of a public limited company against service tax demand based on 38 invoices. The tribunal found that the adjudicating authority failed to properly consider the CA certificate filed before the hearing, which showed rectification entries dividing total tax between VAT and service tax. The authority ignored the certificate without providing reasons for rejection. Additionally, the extended period demand for 2009-13 was held time-barred as no suppression was established, given the company maintained proper books and made rectification entries available to audit team. The demand with interest and penalties was set aside. en-us Fri, 17 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 08:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764826 CESTAT Kolkata allowed the appeal of a public limited company against service tax demand based on 38 invoices. The tribunal found that the adjudicating authority failed to properly consider the CA certificate filed before the hearing, which showed rectification entries dividing total tax between VAT and service tax. The authority ignored the certificate without providing reasons for rejection. Additionally, the extended period demand for 2009-13 was held time-barred as no suppression was established, given the company maintained proper books and made rectification entries available to audit team. The demand with interest and penalties was set aside. Case-Laws Service Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764826