Assistant Commissioner Can’t Reopen Service Tax Issue Already Settled by Appellate Authority: Andhra Pradesh High Court

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Assistant Commissioner Can’t Reopen Service Tax Issue Already Settled by Appellate Authority: Andhra Pradesh High Court

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Published on

15/02/2026

By Mariya Paliwala

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The Andhra Pradesh High Court has set aside a service tax demand of Rs. 49.25 lakh raised against a Visakhapatnam-based works contractor, holding that the assessing authority could not reopen an issue that had already been conclusively decided in earlier appellate proceedings. A Division Bench comprising Justice R. Raghunandan Rao and Justice T.C.D. Sekhar has…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Assistant Commissioner Can’t Reopen Service Tax Issue Already Settled by Appellate Authority: Andhra Pradesh High Court

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