https://www.taxtmi.com/caselaws?id=435786 The Tribunal found that the appellant was not liable for Service Tax under the category of 'management, maintenance, or repair' service as they did not provide such services in India. The issue of revenue neutrality was not addressed, and the Tribunal did not consider the extended period of limitation due to their decision on the merits. The appeals were allowed, and the appellant was granted consequential benefits as per law. en-us Fri, 24 Mar 2023 00:00:00 +0530 Tue, 28 Mar 2023 07:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435786 The Tribunal found that the appellant was not liable for Service Tax under the category of 'management, maintenance, or repair' service as they did not provide such services in India. The issue of revenue neutrality was not addressed, and the Tribunal did not consider the extended period of limitation due to their decision on the merits. The appeals were allowed, and the appellant was granted consequential benefits as per law. Case-Laws Service Tax Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435786