https://www.taxtmi.com/caselaws?id=426750 The tribunal held in various cases involving agreements for purchasing land that the transactions did not constitute a taxable service under the Finance Act, 1994. The tribunal found that the rights or benefits arising from immovable property were outside the scope of 'service' and hence not liable to service tax. Additionally, the tribunal ruled that the extended period of limitation was not applicable as there was no intent to evade taxes, leading to the demand being barred by limitation. Consequently, the appeals were allowed, and the demand for service tax, interest, and penalties was set aside. en-us Wed, 10 Aug 2022 00:00:00 +0530 Wed, 24 Aug 2022 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426750 The tribunal held in various cases involving agreements for purchasing land that the transactions did not constitute a taxable service under the Finance Act, 1994. The tribunal found that the rights or benefits arising from immovable property were outside the scope of 'service' and hence not liable to service tax. Additionally, the tribunal ruled that the extended period of limitation was not applicable as there was no intent to evade taxes, leading to the demand being barred by limitation. Consequently, the appeals were allowed, and the demand for service tax, interest, and penalties was set aside. Case-Laws Service Tax Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426750