https://www.taxtmi.com/caselaws?id=751213 CESTAT Hyderabad set aside service tax demands on appellant for contract manufacturing and property rental services. The tribunal held that manufacturing agreements clearly established contract manufacturing of alcoholic beverages rather than manpower supply services, rejecting the original classification. For property rental services during 2008-2009, the demand was time-barred as the show cause notice was issued beyond the one-year limitation period under Section 73 of Finance Act. The tribunal noted significant legal confusion regarding property rental taxation during this period, which was later resolved through retrospective amendment. All penalties were set aside and appeal allowed. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 10 Apr 2024 08:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751213 CESTAT Hyderabad set aside service tax demands on appellant for contract manufacturing and property rental services. The tribunal held that manufacturing agreements clearly established contract manufacturing of alcoholic beverages rather than manpower supply services, rejecting the original classification. For property rental services during 2008-2009, the demand was time-barred as the show cause notice was issued beyond the one-year limitation period under Section 73 of Finance Act. The tribunal noted significant legal confusion regarding property rental taxation during this period, which was later resolved through retrospective amendment. All penalties were set aside and appeal allowed. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751213