https://www.taxtmi.com/caselaws?id=383260 The Tribunal allowed the appeal, determining that the appellants rendered services under "Business Auxiliary Services," subject to considering Notification No. 39/2009-ST for demand computation. The effective date of merger/amalgamation was considered as the appointed date (31.3.2009) for service tax liability, following the Supreme Court precedent. The demand was found to be barred by limitation due to prior knowledge by the Department, leading to the Tribunal setting aside the impugned order and ruling in favor of the appellants. en-us Thu, 11 Jul 2019 00:00:00 +0530 Fri, 24 Jan 2020 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383260 The Tribunal allowed the appeal, determining that the appellants rendered services under "Business Auxiliary Services," subject to considering Notification No. 39/2009-ST for demand computation. The effective date of merger/amalgamation was considered as the appointed date (31.3.2009) for service tax liability, following the Supreme Court precedent. The demand was found to be barred by limitation due to prior knowledge by the Department, leading to the Tribunal setting aside the impugned order and ruling in favor of the appellants. Case-Laws Service Tax Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383260