𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱 𝗮𝗻𝗱 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Service tax cannot be demanded for a period covered by a previously issued 'No Due' certificate, and extended limitation cannot apply where records were already scrutinized."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Mr. Bikash Chakraborty 𝗜𝘀𝘀𝘂𝗲: The appellant, involved in government contracts, received a "No Due" certificate from the service tax department in 2016 for FY 2015-16 based on ITR filings. Despite this, in 2021, the department issued a show cause notice demanding service tax for the same period, citing the extended limitation period.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that the service tax department's 2021 demand was invalid, as a "No Due" certificate issued in 2016 indicated prior scrutiny of the appellant’s records. Since the department was already aware of the appellant’s activities, extended limitation was inapplicable, and the appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Mr. Bikash Chakraborty vs. Commissioner of CGST & CX, Guwahati Commissionerate 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.75299 of 2023 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 28 June 2023 📜 This decision underscores that when a "No Due" certificate has been issued following departmental scrutiny, subsequent demands for the same period may not hold, particularly under extended limitation.