AdvertisementSNQS International Socks Private Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) The appeal before CESTAT Chennai challenged Order-in-Original No. 08/2019-COMMR. dated 08.07.2019, whereby the Commissioner of GST and Central Excise, Coimbatore confirmed a Service Tax demand of ₹2,88,95,118 along with interest under Section 73(2) of the Finance Act, 1994 read with Section 174 of the Central Goods and Services Tax Act, 2017 by invoking the extended period of limitation and imposed penalty under Section 78(1) of the Finance Act read with Section 174 of the CGST Act.