https://www.taxtmi.com/caselaws?id=377258 The Tribunal upheld the revenue's classification of the appellant's services as Business Support Services, leading to a demand for Service Tax. However, the Tribunal found that the transaction did not involve the sale of goods subject to VAT, concluding that it fell under the purview of Service Tax. Regarding the time-bar issue, the Tribunal held that the demand raised was time-barred due to the appellant's transparency in maintaining records. Consequently, the imposition of penalties was deemed unjustified, and the penalties were set aside. The appeal was allowed in part, with a portion of the demand to be re-quantified and recovered, along with applicable interest. en-us Fri, 14 Sep 2018 00:00:00 +0530 Wed, 27 Mar 2019 06:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377258 The Tribunal upheld the revenue's classification of the appellant's services as Business Support Services, leading to a demand for Service Tax. However, the Tribunal found that the transaction did not involve the sale of goods subject to VAT, concluding that it fell under the purview of Service Tax. Regarding the time-bar issue, the Tribunal held that the demand raised was time-barred due to the appellant's transparency in maintaining records. Consequently, the imposition of penalties was deemed unjustified, and the penalties were set aside. The appeal was allowed in part, with a portion of the demand to be re-quantified and recovered, along with applicable interest. Case-Laws Service Tax Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377258