https://www.taxtmi.com/caselaws?id=381333 The tribunal upheld the classification of the appellant's activities under "Business Auxiliary Service" and "Management and Business Consultancy" service, confirming a demand of Rs. 18,41,602 and Rs. 65,560 respectively. The appellant's claim for exemption under Notification No. 14/2004-ST was denied as services were not directly related to textile processing. The extended period of limitation was applied due to suppression of facts, leading to the imposition of penalties and interest. The tribunal dismissed the appeal, emphasizing the need for clear evidence to support claims of bona fide belief. en-us Fri, 07 Jun 2019 00:00:00 +0530 Mon, 10 Jun 2019 06:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381333 The tribunal upheld the classification of the appellant's activities under "Business Auxiliary Service" and "Management and Business Consultancy" service, confirming a demand of Rs. 18,41,602 and Rs. 65,560 respectively. The appellant's claim for exemption under Notification No. 14/2004-ST was denied as services were not directly related to textile processing. The extended period of limitation was applied due to suppression of facts, leading to the imposition of penalties and interest. The tribunal dismissed the appeal, emphasizing the need for clear evidence to support claims of bona fide belief. Case-Laws Service Tax Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381333