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    <title>2019 (8) TMI 1688 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the Appellant, dismissing the Department&#039;s appeal. The impugned order confirming the demand was set aside as the Tribunal found the demands under &#039;Business Support Service&#039; and &#039;Information Technology Software Services&#039; were not sustainable. The Tribunal also ruled that the extended period of limitation could not be invoked. Additionally, the Tribunal upheld the Adjudicating Authority&#039;s decision to drop the demand related to the import of services from a specific provider.</description>
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      <description>The Tribunal allowed the appeal filed by the Appellant, dismissing the Department&#039;s appeal. The impugned order confirming the demand was set aside as the Tribunal found the demands under &#039;Business Support Service&#039; and &#039;Information Technology Software Services&#039; were not sustainable. The Tribunal also ruled that the extended period of limitation could not be invoked. Additionally, the Tribunal upheld the Adjudicating Authority&#039;s decision to drop the demand related to the import of services from a specific provider.</description>
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