https://www.taxtmi.com/caselaws?id=343225 The tribunal ruled in favor of the appellant, holding that the tax demand on contributions to the maintenance reserve fund for leased aircraft was not sustainable as consideration for services. The tribunal emphasized the need for evidence establishing the provision of services and the relationship between entities before confirming tax liability, directing a detailed examination of these aspects. The issue regarding the bar of limitation on tax demand was not decided, with the tribunal remanding the case for further consideration excluding the demand related to maintenance or repair services. en-us Mon, 17 Apr 2017 00:00:00 +0530 Thu, 04 Jan 2018 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343225 The tribunal ruled in favor of the appellant, holding that the tax demand on contributions to the maintenance reserve fund for leased aircraft was not sustainable as consideration for services. The tribunal emphasized the need for evidence establishing the provision of services and the relationship between entities before confirming tax liability, directing a detailed examination of these aspects. The issue regarding the bar of limitation on tax demand was not decided, with the tribunal remanding the case for further consideration excluding the demand related to maintenance or repair services. Case-Laws Service Tax Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343225