https://www.taxtmi.com/caselaws?id=358987 The department sought to amend the cause title in the appeal to reflect a change in jurisdiction, alleging the appellants provided services as a "Video Production Agency" instead of renting premises. The court clarified that the appellants' activities constituted "Renting of Immovable Property Service" and not video production, absolving them of service tax liability. Despite the appeal being time-barred, it was allowed due to the absence of malafide intent, resulting in the reversal of the lower authorities' decision. en-us Tue, 19 Dec 2017 00:00:00 +0530 Thu, 18 Apr 2019 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358987 The department sought to amend the cause title in the appeal to reflect a change in jurisdiction, alleging the appellants provided services as a "Video Production Agency" instead of renting premises. The court clarified that the appellants' activities constituted "Renting of Immovable Property Service" and not video production, absolving them of service tax liability. Despite the appeal being time-barred, it was allowed due to the absence of malafide intent, resulting in the reversal of the lower authorities' decision. Case-Laws Service Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358987