https://www.taxtmi.com/caselaws?id=390574 The appeal was allowed, with the court determining that the 'Branch Network Fee' was not taxable under 'Business Support Services' since the services agreed to be provided were not included in the definition before 01.07.2012. Furthermore, the extended period of limitation was deemed inapplicable as the Revenue was already aware of the relevant facts. en-us Fri, 13 Dec 2019 00:00:00 +0530 Fri, 30 Aug 2024 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390574 The appeal was allowed, with the court determining that the 'Branch Network Fee' was not taxable under 'Business Support Services' since the services agreed to be provided were not included in the definition before 01.07.2012. Furthermore, the extended period of limitation was deemed inapplicable as the Revenue was already aware of the relevant facts. Case-Laws Service Tax Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390574