https://www.taxtmi.com/caselaws?id=766565 CESTAT Ahmedabad remanded the matter to Commissioner (Appeals) to reconsider the limitation period under Section 73(1) of Finance Act, 1994 in light of the SC decision in Kone Elevator India Pvt. Ltd. vs. State of Tamil Nadu (2014). The case involved exemption from service tax for export of services and invocation of extended limitation period. The tribunal found that the Commissioner (Appeals) had not considered the impact of the Kone Elevator judgment, which clarified the law regarding works contracts and the aspect doctrine between service tax and goods taxability around 2014. The matter was remanded for fresh consideration of limitation and penalty quantification. Appeal allowed by limited remand. en-us Thu, 27 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 15:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766565 CESTAT Ahmedabad remanded the matter to Commissioner (Appeals) to reconsider the limitation period under Section 73(1) of Finance Act, 1994 in light of the SC decision in Kone Elevator India Pvt. Ltd. vs. State of Tamil Nadu (2014). The case involved exemption from service tax for export of services and invocation of extended limitation period. The tribunal found that the Commissioner (Appeals) had not considered the impact of the Kone Elevator judgment, which clarified the law regarding works contracts and the aspect doctrine between service tax and goods taxability around 2014. The matter was remanded for fresh consideration of limitation and penalty quantification. Appeal allowed by limited remand. Case-Laws Service Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766565