Larger Period Limitation Not Invokable: CESTAT sets aside Service Tax demand on Panasonic AVC Networks

The Customs,Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Regional Bench, has set aside the order passed by the Commissioner (Appeals), allowing the appeals filed by Panasonic AVC Networks India Co. Ltd. against the confirmation of Service Tax demand and penalties. It held that a larger period of limitation is not invokable.