https://www.taxtmi.com/caselaws?id=775903 The CESTAT Kolkata held that a service tax demand raised twice on the same consolidated financial data by two different commissionerates is unsustainable. The second demand was found to be a duplication and could not be upheld, especially as prior payments were not considered. The tribunal also ruled that service tax should have been demanded under "works contract service" rather than "management, maintenance or repair service," rendering the latter demand invalid. Regarding limitation, the Department was aware of the appellant's activities and had not raised objections timely, negating suppression of facts. Consequently, the extended period of limitation was not applicable. The demand, along with interest and penalties, was set aside, and the appeal was allowed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775903 The CESTAT Kolkata held that a service tax demand raised twice on the same consolidated financial data by two different commissionerates is unsustainable. The second demand was found to be a duplication and could not be upheld, especially as prior payments were not considered. The tribunal also ruled that service tax should have been demanded under "works contract service" rather than "management, maintenance or repair service," rendering the latter demand invalid. Regarding limitation, the Department was aware of the appellant's activities and had not raised objections timely, negating suppression of facts. Consequently, the extended period of limitation was not applicable. The demand, along with interest and penalties, was set aside, and the appeal was allowed. Case-Laws Service Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775903