https://www.taxtmi.com/caselaws?id=334628 The Tribunal dismissed the rectification application challenging the demand of service tax on transmission of financial messages through swift services. It held that the services fell under "Banking and Other Financial Services," not telecommunication services. The Tribunal found the extended period for demanding service tax applicable due to the appellant's non-disclosure. The rectification was rejected as the previous order had already classified the services appropriately, making the appellant's arguments irrelevant. The Tribunal emphasized the similarity to a previous case where the extended period was upheld despite no penalty under Section 80. en-us Wed, 01 Jun 2016 00:00:00 +0530 Sat, 08 Apr 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334628 The Tribunal dismissed the rectification application challenging the demand of service tax on transmission of financial messages through swift services. It held that the services fell under "Banking and Other Financial Services," not telecommunication services. The Tribunal found the extended period for demanding service tax applicable due to the appellant's non-disclosure. The rectification was rejected as the previous order had already classified the services appropriately, making the appellant's arguments irrelevant. The Tribunal emphasized the similarity to a previous case where the extended period was upheld despite no penalty under Section 80. Case-Laws Service Tax Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334628