https://www.taxtmi.com/caselaws?id=409409 The Tribunal held that the convenience fee charged for online booking of movie tickets did not fall under taxable OIDAR services. It concluded that the extended period of limitation could not be invoked due to the lack of wilful suppression of facts to evade tax. As a result, the demand for service tax, penalty, and interest was set aside, and the appeals were allowed. en-us Mon, 05 Jul 2021 00:00:00 +0530 Fri, 24 Dec 2021 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409409 The Tribunal held that the convenience fee charged for online booking of movie tickets did not fall under taxable OIDAR services. It concluded that the extended period of limitation could not be invoked due to the lack of wilful suppression of facts to evade tax. As a result, the demand for service tax, penalty, and interest was set aside, and the appeals were allowed. Case-Laws Service Tax Mon, 05 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409409