https://www.taxtmi.com/caselaws?id=357423 Material factual questions on supply of tangible goods service required fresh examination, including whether the equipment was used by the assessee on its own, whether receipts from water tanker supply and related activities were taxable as such service, and whether the small scale industry exemption under Notification No. 6/2005-ST applied. Those issues were remanded for reconsideration in favour of the assessee. The limitation plea, however, failed because the Commissioner (Appeals) had already recorded a finding of suppression of facts, and that finding was upheld, leaving the demand not barred by limitation. en-us Thu, 22 Feb 2018 00:00:00 +0530 Fri, 23 Mar 2018 07:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357423 Material factual questions on supply of tangible goods service required fresh examination, including whether the equipment was used by the assessee on its own, whether receipts from water tanker supply and related activities were taxable as such service, and whether the small scale industry exemption under Notification No. 6/2005-ST applied. Those issues were remanded for reconsideration in favour of the assessee. The limitation plea, however, failed because the Commissioner (Appeals) had already recorded a finding of suppression of facts, and that finding was upheld, leaving the demand not barred by limitation. Case-Laws Service Tax Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357423