https://www.taxtmi.com/caselaws?id=750604 CESTAT Allahabad held that up-linking facility services qualify as Business Support Services and are taxable. Supply of DSNG Van services constitute Supply of Tangible Goods Services, following SC precedent in Adani Gases Ltd. Extended limitation period could not be invoked for Business Support Services demand due to appellant's bona fide belief regarding classification ambiguity. However, extended limitation applied to Supply of Tangible Goods Services demand. Penalties under Section 77-78 partially upheld only for Supply of Tangible Goods Services. Interest demand sustained for upheld demands. Appeal allowed in part with matter remanded for re-determination within normal limitation period. en-us Fri, 09 Feb 2024 00:00:00 +0530 Sat, 23 Mar 2024 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750604 CESTAT Allahabad held that up-linking facility services qualify as Business Support Services and are taxable. Supply of DSNG Van services constitute Supply of Tangible Goods Services, following SC precedent in Adani Gases Ltd. Extended limitation period could not be invoked for Business Support Services demand due to appellant's bona fide belief regarding classification ambiguity. However, extended limitation applied to Supply of Tangible Goods Services demand. Penalties under Section 77-78 partially upheld only for Supply of Tangible Goods Services. Interest demand sustained for upheld demands. Appeal allowed in part with matter remanded for re-determination within normal limitation period. Case-Laws Service Tax Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750604