https://www.taxtmi.com/caselaws?id=430175 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant in a case concerning the classification of their activity for service tax liability under Business Support Service. The Tribunal found that the appellant's activity did not fall under taxable Business Support Service as contended by the department. Additionally, the Tribunal held that the proceedings lacked jurisdiction over the Palghar factory, leading to the impugned order being set aside on jurisdictional grounds. The Tribunal also rejected the invocation of the extended period of limitation and the imposition of penalties under Sections 76 and 78 of the Finance Act, ultimately allowing the appeal on 11.11.2022. en-us Fri, 11 Nov 2022 00:00:00 +0530 Mon, 14 Nov 2022 09:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430175 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant in a case concerning the classification of their activity for service tax liability under Business Support Service. The Tribunal found that the appellant's activity did not fall under taxable Business Support Service as contended by the department. Additionally, the Tribunal held that the proceedings lacked jurisdiction over the Palghar factory, leading to the impugned order being set aside on jurisdictional grounds. The Tribunal also rejected the invocation of the extended period of limitation and the imposition of penalties under Sections 76 and 78 of the Finance Act, ultimately allowing the appeal on 11.11.2022. Case-Laws Service Tax Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430175