https://www.taxtmi.com/caselaws?id=433555 The tribunal allowed the appeals, affirming that Gujarat JHM Hotels is entitled to 100% credit on service tax for services classified as Management or Business Consultancy Services by IHCL, under Rule 6(5) of CCR. It ruled that jurisdictional officers cannot challenge the supplier's service classification. The tribunal set aside the impugned order, finding the demand unsustainable due to the correct classification of services, and dismissed the applicability of extended period and penal provisions, as there was no suppression of facts. en-us Wed, 01 Feb 2023 00:00:00 +0530 Mon, 16 Oct 2023 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433555 The tribunal allowed the appeals, affirming that Gujarat JHM Hotels is entitled to 100% credit on service tax for services classified as Management or Business Consultancy Services by IHCL, under Rule 6(5) of CCR. It ruled that jurisdictional officers cannot challenge the supplier's service classification. The tribunal set aside the impugned order, finding the demand unsustainable due to the correct classification of services, and dismissed the applicability of extended period and penal provisions, as there was no suppression of facts. Case-Laws Service Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433555