https://www.taxtmi.com/caselaws?id=254798 The Tribunal dismissed the Revenue's appeal, upholding the adjudicating authority's decision. It ruled that 'club membership' and 'club privileges' charges were not part of the taxable value of telephone connection services. Additionally, no penalties were imposed on the respondent for non-payment of service tax on fixed wireless services as the due amount was paid with interest promptly. The Tribunal found no basis to apply the extended period of limitation, concluding in favor of the respondent on all issues raised. en-us Tue, 02 Dec 2014 00:00:00 +0530 Tue, 01 Sep 2015 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254798 The Tribunal dismissed the Revenue's appeal, upholding the adjudicating authority's decision. It ruled that 'club membership' and 'club privileges' charges were not part of the taxable value of telephone connection services. Additionally, no penalties were imposed on the respondent for non-payment of service tax on fixed wireless services as the due amount was paid with interest promptly. The Tribunal found no basis to apply the extended period of limitation, concluding in favor of the respondent on all issues raised. Case-Laws Service Tax Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254798