https://www.taxtmi.com/caselaws?id=359133 The Tribunal upheld the decision that services provided under the Capacity Sales Agreement and Service Operation and Maintenance Agreement were not taxable under the claimed categories. The demand for periods before 18.04.2006 was deemed unsustainable, and the invocation of the extended period of limitation was unjustified, rendering the demand time-barred. The importance of accurate service classification and adherence to statutory timelines for raising tax demands was emphasized in the judgment. en-us Tue, 10 Apr 2018 00:00:00 +0530 Thu, 18 Apr 2019 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359133 The Tribunal upheld the decision that services provided under the Capacity Sales Agreement and Service Operation and Maintenance Agreement were not taxable under the claimed categories. The demand for periods before 18.04.2006 was deemed unsustainable, and the invocation of the extended period of limitation was unjustified, rendering the demand time-barred. The importance of accurate service classification and adherence to statutory timelines for raising tax demands was emphasized in the judgment. Case-Laws Service Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359133