https://www.taxtmi.com/caselaws?id=397697 The Tribunal ruled in favor of the appellant on issues regarding liability for service tax on rented buildings and eligibility for abatement of 40%. It was clarified that the appellant was not liable for service tax on letting out plant/machinery and fixtures. The extended period of limitation was found inapplicable due to lack of evidence of suppression or fraud. The imposition of penalties under Section 77 and 78 was not addressed. The Tribunal allowed the rectification of mistake application, emphasizing the significance of effective control and possession in determining service tax liability. en-us Mon, 17 Aug 2020 00:00:00 +0530 Thu, 27 Aug 2020 08:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397697 The Tribunal ruled in favor of the appellant on issues regarding liability for service tax on rented buildings and eligibility for abatement of 40%. It was clarified that the appellant was not liable for service tax on letting out plant/machinery and fixtures. The extended period of limitation was found inapplicable due to lack of evidence of suppression or fraud. The imposition of penalties under Section 77 and 78 was not addressed. The Tribunal allowed the rectification of mistake application, emphasizing the significance of effective control and possession in determining service tax liability. Case-Laws Service Tax Mon, 17 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397697