https://www.taxtmi.com/caselaws?id=395904 The Tribunal held in favor of the appellant, M/s KUMS, Haridwar, in a service tax dispute. It was determined that the appellant did not exceed the exemption threshold of Rs. 10 lakhs for service tax. The Tribunal ruled that services related to agricultural produce, such as renting property for storage, were exempt from tax. Additionally, the clubbing of incomes from different entities was deemed unjustified, and the extended period of limitation was not applicable as there was no evidence of intent to evade tax. The demand against the appellant was set aside, and the appeal was allowed. en-us Wed, 10 Jun 2020 00:00:00 +0530 Sat, 13 Jun 2020 10:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395904 The Tribunal held in favor of the appellant, M/s KUMS, Haridwar, in a service tax dispute. It was determined that the appellant did not exceed the exemption threshold of Rs. 10 lakhs for service tax. The Tribunal ruled that services related to agricultural produce, such as renting property for storage, were exempt from tax. Additionally, the clubbing of incomes from different entities was deemed unjustified, and the extended period of limitation was not applicable as there was no evidence of intent to evade tax. The demand against the appellant was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 10 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395904