https://www.taxtmi.com/caselaws?id=419555 The Tribunal held that the fixed facility charges received by the Appellant do not fall under Business Support Services and are outside the purview of the Finance Act, 1994. The cum-duty benefit is available to the assessee, and the extended period of limitation was not invocable due to the absence of suppression of facts. Consequently, the demand of service tax confirmed by the Adjudicating Authority was set aside, the appeal filed by the Department was dismissed, and the appeal filed by the assessee was allowed with consequential relief. en-us Mon, 14 Mar 2022 00:00:00 +0530 Tue, 15 Mar 2022 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419555 The Tribunal held that the fixed facility charges received by the Appellant do not fall under Business Support Services and are outside the purview of the Finance Act, 1994. The cum-duty benefit is available to the assessee, and the extended period of limitation was not invocable due to the absence of suppression of facts. Consequently, the demand of service tax confirmed by the Adjudicating Authority was set aside, the appeal filed by the Department was dismissed, and the appeal filed by the assessee was allowed with consequential relief. Case-Laws Service Tax Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419555