https://www.taxtmi.com/highlights?id=60310 Extended period of limitation - Classification of services - Right to use of car parking space or not - the Appellant has made out a case on limitation ground as the said service was introduced w.e.f. 01/07/2010 and there was no clarity as to the taxability of such amounts as received by the Appellant. Hence the Appellant was under a bona fide belief that since it was giving Right to use of car parking space, no tax is payable under the category ‘Construction Services’ - in the instant case of the Appellant, since the entire demand has been raised by invoking extended period of limitation, the same is set aside. - AT en-us Sat, 30 Oct 2021 15:53:50 +0530 Sat, 30 Oct 2021 15:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60310 Extended period of limitation - Classification of services - Right to use of car parking space or not - the Appellant has made out a case on limitation ground as the said service was introduced w.e.f. 01/07/2010 and there was no clarity as to the taxability of such amounts as received by the Appellant. Hence the Appellant was under a bona fide belief that since it was giving Right to use of car parking space, no tax is payable under the category ‘Construction Services’ - in the instant case of the Appellant, since the entire demand has been raised by invoking extended period of limitation, the same is set aside. - AT Highlights Service Tax Sat, 30 Oct 2021 15:53:50 +0530 https://www.taxtmi.com/highlights?id=60310