https://www.taxtmi.com/caselaws?id=356997 The Tribunal ruled in favor of the appellants, stating that the demand for service tax on maintenance and repair services provided to the Municipal Corporation was not sustainable due to the nature of the contract, which included replacement work. The Show Cause Notice issued beyond the limitation period was deemed not maintainable as there was no evidence of intentional suppression of facts by the appellants. Consequently, the order demanding service tax, interest, and penalties was set aside, providing the appellants with consequential reliefs. en-us Fri, 05 Jan 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356997 The Tribunal ruled in favor of the appellants, stating that the demand for service tax on maintenance and repair services provided to the Municipal Corporation was not sustainable due to the nature of the contract, which included replacement work. The Show Cause Notice issued beyond the limitation period was deemed not maintainable as there was no evidence of intentional suppression of facts by the appellants. Consequently, the order demanding service tax, interest, and penalties was set aside, providing the appellants with consequential reliefs. Case-Laws Service Tax Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356997