https://www.taxtmi.com/caselaws?id=433248 The dominant issue was whether the demand to tax "branch network fee" as consideration for Business Support Service was barred by limitation. The Tribunal held the proceedings time-barred and allowed the appeal on limitation, rendering the taxability question non-determinative for relief. The SC found no ground to interfere with the Tribunal's limitation finding and dismissed the revenue's civil appeal, leaving the assessee's success intact and the demand set aside as time-barred. en-us Thu, 12 Jan 2023 00:00:00 +0530 Thu, 08 Jan 2026 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433248 The dominant issue was whether the demand to tax "branch network fee" as consideration for Business Support Service was barred by limitation. The Tribunal held the proceedings time-barred and allowed the appeal on limitation, rendering the taxability question non-determinative for relief. The SC found no ground to interfere with the Tribunal's limitation finding and dismissed the revenue's civil appeal, leaving the assessee's success intact and the demand set aside as time-barred. Case-Laws Service Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433248