https://www.taxtmi.com/caselaws?id=380187 The Tribunal dismissed the revenue's appeal and upheld the Commissioner's decision to drop the Show Cause Notice. It was found that the Notice was improperly drafted and lacked supporting evidence. Additionally, the services provided did not fall under taxable "Management, Maintenance or Repair Services." The demand calculation based on balance sheet figures was deemed invalid as it did not reflect actual receipts. The extended period of limitation was not applicable as the relevant information had been disclosed during the investigation. The respondents' cross objections were disposed of accordingly. en-us Fri, 18 Jan 2019 00:00:00 +0530 Thu, 16 May 2019 07:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380187 The Tribunal dismissed the revenue's appeal and upheld the Commissioner's decision to drop the Show Cause Notice. It was found that the Notice was improperly drafted and lacked supporting evidence. Additionally, the services provided did not fall under taxable "Management, Maintenance or Repair Services." The demand calculation based on balance sheet figures was deemed invalid as it did not reflect actual receipts. The extended period of limitation was not applicable as the relevant information had been disclosed during the investigation. The respondents' cross objections were disposed of accordingly. Case-Laws Service Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380187