https://www.taxtmi.com/caselaws?id=439835 The Tribunal upheld the classification of income from legal and professional charges as 'Business Support Service' and maintenance charges as 'Management, Maintenance or Repair Service'. The invocation of the extended period of limitation was upheld due to the appellant's failure to register for the relevant services. Penalties under Section 76, 77, and 78 of the Finance Act, 1994, were confirmed. The appeal was dismissed, affirming the tax liabilities and penalties imposed on the appellant. en-us Fri, 30 Jun 2023 00:00:00 +0530 Tue, 04 Jul 2023 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439835 The Tribunal upheld the classification of income from legal and professional charges as 'Business Support Service' and maintenance charges as 'Management, Maintenance or Repair Service'. The invocation of the extended period of limitation was upheld due to the appellant's failure to register for the relevant services. Penalties under Section 76, 77, and 78 of the Finance Act, 1994, were confirmed. The appeal was dismissed, affirming the tax liabilities and penalties imposed on the appellant. Case-Laws Service Tax Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439835