https://www.taxtmi.com/caselaws?id=210832 The appeal focused on the interpretation of a contract for taxation purposes, with the Revenue arguing for taxation under various clauses while the Assessee advocated for vivisection of the contract. The first Appellate authority ruled in favor of the Assessee, allowing the appeal. Additionally, the decision was supported on the grounds of time limitation, with the Tribunal upholding the first Appellate order due to the Department's awareness of the activities in question and the failure to issue a timely notice for taxation under a specific category. As a result, the Revenue's appeal was dismissed. en-us Wed, 11 Jan 2012 00:00:00 +0530 Tue, 21 Feb 2012 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210832 The appeal focused on the interpretation of a contract for taxation purposes, with the Revenue arguing for taxation under various clauses while the Assessee advocated for vivisection of the contract. The first Appellate authority ruled in favor of the Assessee, allowing the appeal. Additionally, the decision was supported on the grounds of time limitation, with the Tribunal upholding the first Appellate order due to the Department's awareness of the activities in question and the failure to issue a timely notice for taxation under a specific category. As a result, the Revenue's appeal was dismissed. Case-Laws Service Tax Wed, 11 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210832