ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 08.06.2025
CESTAT Delhi Ruling Favors Wellworth on Service Tax Limitation Grounds
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, M/s. Wellworth Project Developers Pvt. Ltd. secured major relief as the Tribunal set aside the bulk of a βΉ2.4 crore service tax demand. The case revolved around the invocation of the extended limitation period under Section 73(1) of the Finance Act, 1994, for the period 2013β18.
Key Case Highlights:
Background:
The dispute stemmed from a Show Cause Notice (SCN) dated 11.10.2019 that raised a demand of βΉ2,40,96,546/- covering legal services, corporate guarantees, and advances from customers. The Commissioner had confirmed this demand along with interest and penalties, citing suppression of facts under the extended limitation period.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Delhi
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