https://www.taxtmi.com/caselaws?id=444377 The tribunal allowed the appeal on the grounds that the Show Cause Notice was time-barred due to deficiencies and that the services provided did not fall under Business Auxiliary Service as defined in the Finance Act. The appellant successfully argued that the notice did not mention suppression of facts or invoke relevant provisions. Consequently, the demand under Business Auxiliary Service was deemed unsustainable, leading to the appeal being allowed on both merit and limitation. The tribunal set aside the impugned order and granted consequential relief on 13.10.2023. en-us Fri, 13 Oct 2023 00:00:00 +0530 Fri, 13 Oct 2023 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444377 The tribunal allowed the appeal on the grounds that the Show Cause Notice was time-barred due to deficiencies and that the services provided did not fall under Business Auxiliary Service as defined in the Finance Act. The appellant successfully argued that the notice did not mention suppression of facts or invoke relevant provisions. Consequently, the demand under Business Auxiliary Service was deemed unsustainable, leading to the appeal being allowed on both merit and limitation. The tribunal set aside the impugned order and granted consequential relief on 13.10.2023. Case-Laws Service Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444377