https://www.taxtmi.com/caselaws?id=353642 The Appellate Tribunal CESTAT CHANDIGARH ruled in favor of the appellants on all issues. The Tribunal held that non-compete agreements were not taxable before 01.07.2012 as per TRU Circular. The activity did not qualify as Business Auxiliary Service, and the extended period of limitation was deemed inapplicable. The impugned order was set aside, and the appeals were allowed with consequential relief. en-us Mon, 01 Jan 2018 00:00:00 +0530 Sat, 10 Feb 2018 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353642 The Appellate Tribunal CESTAT CHANDIGARH ruled in favor of the appellants on all issues. The Tribunal held that non-compete agreements were not taxable before 01.07.2012 as per TRU Circular. The activity did not qualify as Business Auxiliary Service, and the extended period of limitation was deemed inapplicable. The impugned order was set aside, and the appeals were allowed with consequential relief. Case-Laws Service Tax Mon, 01 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353642