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Audit Trail Compliance in Accounting Software
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Analysis of the Decision of the Supreme Court in Safari Retreats
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April 2016

2016 (41) STR 441 (Tri-Mum.) Maharashtra Chamber of Housing Industry vs. C.C.E, C. & ST, Mumbai

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants

Reading Time 1 mins

New plea/ground regarding limitation cannot be taken at the stage of second appeal.

Facts
In the present case, the Appellant was challenging the leviability of service tax on amounts received from nonmembers. During the hearing a new ground of demand getting barred by limitation was raised.

Held
Since the Appellant had neither raised the limitation ground at adjudication stage nor in the first appeal, it was held that no new ground can be raised at the second appeal stage.

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April 2016

2016 (41) STR 441 (Tri-Mum.) Maharashtra Chamber of Housing Industry vs. C.C.E, C. & ST, Mumbai

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April 2016

2016 (41) STR 441 (Tri-Mum.) Maharashtra Chamber of Housing Industry vs. C.C.E, C. & ST, Mumbai

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You May Also Like

[2016] 66 taxmann.com 244 (Chennai-CESTAT) – Sify Technologies Ltd. vs. Commissioner of Service Tax, LTU, Chennai.

2016 (41) STR 454 (Tri.-Mum.) Commr. Of C Ex. Nashik vs. Sahastronics Controls Pvt. Ltd.