https://www.taxtmi.com/caselaws?id=367928 The Tribunal set aside the impugned order upholding the demand for service tax on 'Business Exhibition Service' for the years 2002-03 and 2003-04, ruling that the demands were outside the scope of statutory provisions prevailing at that time. The appellant's argument that the services became taxable only from 10.09.2004 was accepted, leading to the appeal being allowed with consequential benefits as per the law. The judgment emphasized the importance of correctly interpreting statutory provisions related to tax collection and deposit to the Central Government and highlighted the necessity of aligning tax demands with the prevailing statutory framework during the relevant period. en-us Tue, 21 Aug 2018 00:00:00 +0530 Fri, 28 Sep 2018 09:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367928 The Tribunal set aside the impugned order upholding the demand for service tax on 'Business Exhibition Service' for the years 2002-03 and 2003-04, ruling that the demands were outside the scope of statutory provisions prevailing at that time. The appellant's argument that the services became taxable only from 10.09.2004 was accepted, leading to the appeal being allowed with consequential benefits as per the law. The judgment emphasized the importance of correctly interpreting statutory provisions related to tax collection and deposit to the Central Government and highlighted the necessity of aligning tax demands with the prevailing statutory framework during the relevant period. Case-Laws Service Tax Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367928