https://www.taxtmi.com/caselaws?id=780658 CESTAT CHENNAI - AT partly allowed the appeal: reduction of Rs.3,73,977 from the tax demand (pre-1.7.2011 invoices) was allowed, while the demand of Rs.10,75,681 (post-1.7.2011 accrual basis) was upheld. Service tax of Rs.14,84,423 was held payable for lack of proof of CENVAT reversal. Invocation of the extended period was rejected and the demand was sustainable within the normal period; penalties under Sections 77 and 78, FA, 1994 were set aside. Consequent waiver under Section 80 was unnecessary. en-us Thu, 30 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 15:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780658 CESTAT CHENNAI - AT partly allowed the appeal: reduction of Rs.3,73,977 from the tax demand (pre-1.7.2011 invoices) was allowed, while the demand of Rs.10,75,681 (post-1.7.2011 accrual basis) was upheld. Service tax of Rs.14,84,423 was held payable for lack of proof of CENVAT reversal. Invocation of the extended period was rejected and the demand was sustainable within the normal period; penalties under Sections 77 and 78, FA, 1994 were set aside. Consequent waiver under Section 80 was unnecessary. Case-Laws Service Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780658