https://www.taxtmi.com/caselaws?id=263640 Reconditioning and restoration of old sugar mill rollers was not covered by Management, Maintenance or Repair Service for the period before 16.05.2005, because the service definition did not then include reconditioning or restoration and the later amendment expressly introduced that activity. The demand for service tax for the earlier period was therefore unsustainable. The extended period of limitation was also unavailable, as the classification dispute had already been considered in prior tribunal decisions and no basis existed to invoke extended limitation on the same issue. Consequently, the service tax demand, interest and penalties were set aside. en-us Thu, 12 Mar 2015 00:00:00 +0530 Fri, 16 Oct 2015 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263640 Reconditioning and restoration of old sugar mill rollers was not covered by Management, Maintenance or Repair Service for the period before 16.05.2005, because the service definition did not then include reconditioning or restoration and the later amendment expressly introduced that activity. The demand for service tax for the earlier period was therefore unsustainable. The extended period of limitation was also unavailable, as the classification dispute had already been considered in prior tribunal decisions and no basis existed to invoke extended limitation on the same issue. Consequently, the service tax demand, interest and penalties were set aside. Case-Laws Service Tax Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263640