https://www.taxtmi.com/caselaws?id=384999 The Tribunal allowed the appeal of a Public Limited Company providing helicopter repair & maintenance services, setting aside the duty demand of Rs. 14,11,029 for the period between 2009 and September 2013. The Tribunal disagreed with the retrospective application of the explanation to the definition of exempted service, ruling that trading spare parts should not be considered an exempted service. The decision highlighted that trading activities should not be classified as taxable services, leading to the cancellation of penalties and duty imposed by the Adjudicated Authority and Commissioner (Appeals). en-us Thu, 22 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384999 The Tribunal allowed the appeal of a Public Limited Company providing helicopter repair & maintenance services, setting aside the duty demand of Rs. 14,11,029 for the period between 2009 and September 2013. The Tribunal disagreed with the retrospective application of the explanation to the definition of exempted service, ruling that trading spare parts should not be considered an exempted service. The decision highlighted that trading activities should not be classified as taxable services, leading to the cancellation of penalties and duty imposed by the Adjudicated Authority and Commissioner (Appeals). Case-Laws Service Tax Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384999