https://www.taxtmi.com/caselaws?id=374851 The Tribunal upheld the first appellate authority's decision, determining that the respondent's services were classified as Maintenance or Repair Services from 2005. It emphasized the significance of evidence, legal precedents, and lack of intent to evade taxes in deciding the applicability of the extended period for tax demands. The Revenue's appeal against the order was dismissed, and the Tribunal affirmed the ruling in favor of the respondent. en-us Mon, 12 Nov 2018 00:00:00 +0530 Tue, 12 Feb 2019 07:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374851 The Tribunal upheld the first appellate authority's decision, determining that the respondent's services were classified as Maintenance or Repair Services from 2005. It emphasized the significance of evidence, legal precedents, and lack of intent to evade taxes in deciding the applicability of the extended period for tax demands. The Revenue's appeal against the order was dismissed, and the Tribunal affirmed the ruling in favor of the respondent. Case-Laws Service Tax Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374851