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CESTAT holds that the appellant's matrimonial offering is an indivisible composite/bundled service and cannot be vivisected to tax the OIDAR component separately; classification as "matrimonial" service (comprising OIDAR, print media and matchmaking) is correct both pre- and post-negative list, and any demand predicated on OIDAR classification prior to July 2012 is quashed. The Tribunal rejects invocation of the extended limitation period, finding no material suppression and noting pre-investigation communications and returns; Section 73(2A) applies to govern the normal period for notices issued after its insertion. The confirmed tax for the normal period, with appropriate interest, is to be adjusted against earlier payments of specified amounts, and all penalties and demands for the extended period are vacated; appeal allowed in part.
CESTAT holds that the appellant's matrimonial offering is an indivisible composite/bundled service and cannot be vivisected to tax the OIDAR component separately; classification as "matrimonial" service (comprising OIDAR, print media and matchmaking) is correct both pre- and post-negative list, and any demand predicated on OIDAR classification prior to July 2012 is quashed. The Tribunal rejects invocation of the extended limitation period, finding no material suppression and noting pre-investigation communications and returns; Section 73(2A) applies to govern the normal period for notices issued after its insertion. The confirmed tax for the normal period, with appropriate interest, is to be adjusted against earlier payments of specified amounts, and all penalties and demands for the extended period are vacated; appeal allowed in part.
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