https://www.taxtmi.com/caselaws?id=750608 The CESTAT Kolkata allowed the appeal of a statutory corporation against service tax demands. The tribunal held that demands under Business Support Service and Time Space for Advertisement Services were not sustainable - the corporation's bus acquisition activities did not constitute business support services, and advertisement service demands were barred by limitation. For Renting of Immovable Property Service, liability was confirmed but restricted to normal limitation period only. The tribunal found no wilful suppression of facts as the department was aware of appellant's activities through regular returns filing, making extended period invocation invalid. All penalties were set aside due to absence of wilful suppression evidence. en-us Fri, 22 Mar 2024 00:00:00 +0530 Tue, 26 Mar 2024 07:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750608 The CESTAT Kolkata allowed the appeal of a statutory corporation against service tax demands. The tribunal held that demands under Business Support Service and Time Space for Advertisement Services were not sustainable - the corporation's bus acquisition activities did not constitute business support services, and advertisement service demands were barred by limitation. For Renting of Immovable Property Service, liability was confirmed but restricted to normal limitation period only. The tribunal found no wilful suppression of facts as the department was aware of appellant's activities through regular returns filing, making extended period invocation invalid. All penalties were set aside due to absence of wilful suppression evidence. Case-Laws Service Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750608