https://www.taxtmi.com/caselaws?id=443248 The Tribunal set aside the demand for Service Tax on repair and maintenance services provided to the Ministry of Defence, ruling that the services fell under an exemption. The demand on liquidated damages for delayed supplies was also annulled, as liquidated damages were not considered taxable consideration. The extended period of limitation was deemed unjustified, as the appellant, a public sector undertaking, had no intent to evade tax. Consequently, the impugned order was set aside, and the appeals were allowed with any consequential benefits as per law. en-us Fri, 15 Sep 2023 00:00:00 +0530 Wed, 20 Sep 2023 08:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443248 The Tribunal set aside the demand for Service Tax on repair and maintenance services provided to the Ministry of Defence, ruling that the services fell under an exemption. The demand on liquidated damages for delayed supplies was also annulled, as liquidated damages were not considered taxable consideration. The extended period of limitation was deemed unjustified, as the appellant, a public sector undertaking, had no intent to evade tax. Consequently, the impugned order was set aside, and the appeals were allowed with any consequential benefits as per law. Case-Laws Service Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443248