https://www.taxtmi.com/caselaws?id=215168 The Tribunal allowed the appeal, ruling that Compliance Services do not fall under Management Consultancy Service. The demand for Rs. 3,53,05,405/- was deemed time-barred as the appellants acted in good faith based on CBEC circulars, and there was no suppression of facts. The Tribunal emphasized that penalizing the appellants for relying on official clarifications would be unjust, invalidating the extended period for demand under Section 73 of the Finance Act, 1994. en-us Tue, 05 Jun 2012 00:00:00 +0530 Fri, 12 Oct 2012 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215168 The Tribunal allowed the appeal, ruling that Compliance Services do not fall under Management Consultancy Service. The demand for Rs. 3,53,05,405/- was deemed time-barred as the appellants acted in good faith based on CBEC circulars, and there was no suppression of facts. The Tribunal emphasized that penalizing the appellants for relying on official clarifications would be unjust, invalidating the extended period for demand under Section 73 of the Finance Act, 1994. Case-Laws Service Tax Tue, 05 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215168