https://www.taxtmi.com/caselaws?id=402214 The Tribunal ruled in favor of the appellant on all counts. The demand for service tax under "Banking and other Financial Services" for charges by foreign bankers was set aside, as the appellant was not considered the service recipient. Services from M/s Dada Consultancy and M/s Pharphe Dr. D.R. Iban were classified as not falling under "Scientific or Technical Consultancy Services," leading to the dismissal of the demand in this category. The extended period of limitation was deemed inapplicable, as there was no willful suppression of facts, resulting in the demand for the period 2006-07 being time-barred. en-us Wed, 09 Sep 2020 00:00:00 +0530 Sat, 26 Dec 2020 10:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402214 The Tribunal ruled in favor of the appellant on all counts. The demand for service tax under "Banking and other Financial Services" for charges by foreign bankers was set aside, as the appellant was not considered the service recipient. Services from M/s Dada Consultancy and M/s Pharphe Dr. D.R. Iban were classified as not falling under "Scientific or Technical Consultancy Services," leading to the dismissal of the demand in this category. The extended period of limitation was deemed inapplicable, as there was no willful suppression of facts, resulting in the demand for the period 2006-07 being time-barred. Case-Laws Service Tax Wed, 09 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402214