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CESTAT allowed the appeal and set aside the service tax demand on additional license fees/spectrum charges. The Tribunal held the demand was barred by limitation as the extended period under Section 73(1) of Finance Act, 1994 was wrongly invoked, finding no suppression of facts by the appellant who regularly filed ST-3 returns and cooperated during audit proceedings. The additional license fee of Rs. 222.1 crores pertained to FY 2008-09 to 2013-14 following Supreme Court judgment in Association of Unified Service Providers case, during which period service tax was not leviable on such charges. Additionally, point of taxation had not arisen under Rule 7 of Point of Taxation Rules, 2011 as no invoice or demand document was issued by Government, establishing no service tax liability on the appellant.
CESTAT allowed the appeal and set aside the service tax demand on additional license fees/spectrum charges. The Tribunal held the demand was barred by limitation as the extended period under Section 73(1) of Finance Act, 1994 was wrongly invoked, finding no suppression of facts by the appellant who regularly filed ST-3 returns and cooperated during audit proceedings. The additional license fee of Rs. 222.1 crores pertained to FY 2008-09 to 2013-14 following Supreme Court judgment in Association of Unified Service Providers case, during which period service tax was not leviable on such charges. Additionally, point of taxation had not arisen under Rule 7 of Point of Taxation Rules, 2011 as no invoice or demand document was issued by Government, establishing no service tax liability on the appellant.
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