https://www.taxtmi.com/caselaws?id=448427 The CESTAT Chandigarh set aside service tax demands across multiple categories. For Business Auxiliary Services, the demand failed as the Adjudicating Authority did not specify which clause of Section 65(19) applied. Commercial Coaching services performed outside India were not taxable under reverse charge as Rule 3(ii) requires services to be performed in India for import qualification. Convention Centre Services demand was invalid for pre-18.04.2006 period since Section 66A was introduced only from that date, and services performed outside India don't qualify as imports. Management, Maintenance or Repair Services performed outside India similarly escaped taxation. The extended limitation period was not established as the department failed to prove fraud or willful misstatement, and transactions were revenue neutral. Interest and penalty were consequently set aside. Appeal allowed. en-us Fri, 12 Jan 2024 00:00:00 +0530 Fri, 12 Jun 2026 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448427 The CESTAT Chandigarh set aside service tax demands across multiple categories. For Business Auxiliary Services, the demand failed as the Adjudicating Authority did not specify which clause of Section 65(19) applied. Commercial Coaching services performed outside India were not taxable under reverse charge as Rule 3(ii) requires services to be performed in India for import qualification. Convention Centre Services demand was invalid for pre-18.04.2006 period since Section 66A was introduced only from that date, and services performed outside India don't qualify as imports. Management, Maintenance or Repair Services performed outside India similarly escaped taxation. The extended limitation period was not established as the department failed to prove fraud or willful misstatement, and transactions were revenue neutral. Interest and penalty were consequently set aside. Appeal allowed. Case-Laws Service Tax Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448427