https://www.taxtmi.com/caselaws?id=410045 The appellants were found not to be providing branded services and were entitled to exemptions under relevant notifications. The extended period of limitation was deemed inapplicable, and no penalties were imposed due to a genuine belief of exemption. The best judgment assessment was considered incorrect, and the appellants were directed to provide data for a reassessment. They were held liable to pay service tax on the gross value of services and entitled to CENVAT credit for taxes paid by the MSO. The appeal was allowed for quantification of demand based on the provided data. en-us Wed, 07 Jul 2021 00:00:00 +0530 Fri, 22 Oct 2021 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410045 The appellants were found not to be providing branded services and were entitled to exemptions under relevant notifications. The extended period of limitation was deemed inapplicable, and no penalties were imposed due to a genuine belief of exemption. The best judgment assessment was considered incorrect, and the appellants were directed to provide data for a reassessment. They were held liable to pay service tax on the gross value of services and entitled to CENVAT credit for taxes paid by the MSO. The appeal was allowed for quantification of demand based on the provided data. Case-Laws Service Tax Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410045