2026 (8) TMI 1799

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.... Appellant : Shri Amit Laddha, Advocate Present for the Respondent : Shri Himanshu Nachane, Superintendent (AR) ORDER SOMESH ARORA: In the instant case, demand has been raised on the basis of the Income Tax Returns, and the differential income has been taken as service income. 2. The learned Advocate in this regard is relying on the following decision: * Chartered Logistics....

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....hal Versus Commissioner of Central Excise and ST, Rohtak- 2025 (6) TMI 1731 Chandigarh CESTAT * Rama Construction Vs. Commissioner of CGST & Central Excise, Patna- Order dated 18.06.2025 passed in ST/75488/2023 by Hon'ble CESTAT, Kolkata 2.1 He also submits that there is a controversy surrounding the issue and that, even on merits, there have a strong case and entire demand barred ....