Advocates:
['VINAY PANDEY', 'MANEESH SHARMA', 'ARVIND SINGH', 'PRAGALBHA SHARMA', '', 'ASHOK PATIL', 'RAVI RANJAN SINHA', 'R K KESHARWANI']

1

NAFR

HIGH COURT OF CHHATTISGARH, BILASPUR

Judgment reserved on 22-03-2018

Judgment delivered on 09-08-2018

TAXC No. 138 of 2016

1. Commissioner, Central Excise, Customs & Service Tax, Raipur,

Chhattisgarh.

---- Appellant

Versus

1. Chhattisgarh State Industrial Development Corporation Limited

(In short CSIDCL) Commercial Complex, Jeevan Beema Marg,

Pandari, Raipur, Chhattisgarh

---- Respondent

For Appellant

Shri Vinay Pandey, Advocate

For Respondent

Shri Ashok Patil, Advocate

Hon'ble Shri Justice Prashant Kumar Mishra

Hon'ble Shri Justice Ram Prasanna Sharma

C A V Judgment

The following judgment of the Court was delivered by

Prashant Kumar Mishra, J.

1.

The present appeal by the Revenue was admitted on 19-12-2016

on the following substantial question of law :

“Whether the CESTAT was correct in

holding that the extended period cannot be

invoked as stipulated in proviso to Section 73

of the Finance Act, 1994 especially when the

fact of rendering of taxable service by the

Respondent came to the notice of the

Appellant while conducting Audit of the books

2

and accounts of a third party and

Respondent's liability for payment of Servi