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The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence not liable to service tax. It ruled that no service tax demand could be raised on the appellant as the department had already demanded tax from the service provider. The extended period of limitation was set aside due to lack of positive evidence of suppression or willful misstatement by the appellant, considering the nascent stage of service tax law at the relevant time. Consequently, the impugned order was set aside and the appeal allowed.
The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence not liable to service tax. It ruled that no service tax demand could be raised on the appellant as the department had already demanded tax from the service provider. The extended period of limitation was set aside due to lack of positive evidence of suppression or willful misstatement by the appellant, considering the nascent stage of service tax law at the relevant time. Consequently, the impugned order was set aside and the appeal allowed.
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