https://www.taxtmi.com/caselaws?id=437279 The Tribunal found in favor of the appellant, ruling that the demand for re-classification of services and inclusion of royalty charges in the taxable value was not justified. The invocation of the extended period of limitation was also rejected, as the appellant had disclosed all relevant facts during audits, and there was no evidence of intent to evade tax. The impugned order was set aside, and the appeal was allowed with consequential benefits as per law. en-us Wed, 26 Apr 2023 00:00:00 +0530 Tue, 02 May 2023 09:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437279 The Tribunal found in favor of the appellant, ruling that the demand for re-classification of services and inclusion of royalty charges in the taxable value was not justified. The invocation of the extended period of limitation was also rejected, as the appellant had disclosed all relevant facts during audits, and there was no evidence of intent to evade tax. The impugned order was set aside, and the appeal was allowed with consequential benefits as per law. Case-Laws Service Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437279