https://www.taxtmi.com/caselaws?id=375758 The appellants were found not to be providing branded services and thus entitled to exemptions under Notification No. 6/2005-ST and Notification No. 33/2012-ST. The extended period of limitation was deemed not invokable, with no penalties imposed. The appellants were held liable to pay service tax on the gross value of services and entitled to cenvat credit for service tax paid to the MSO. The adjudicating authority was directed to reassess the demand within the limitation period based on data provided by the appellants. The appeals were disposed of accordingly. en-us Fri, 22 Feb 2019 00:00:00 +0530 Fri, 24 Jan 2020 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375758 The appellants were found not to be providing branded services and thus entitled to exemptions under Notification No. 6/2005-ST and Notification No. 33/2012-ST. The extended period of limitation was deemed not invokable, with no penalties imposed. The appellants were held liable to pay service tax on the gross value of services and entitled to cenvat credit for service tax paid to the MSO. The adjudicating authority was directed to reassess the demand within the limitation period based on data provided by the appellants. The appeals were disposed of accordingly. Case-Laws Service Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375758