https://www.taxtmi.com/caselaws?id=751785 CESTAT Kolkata ruled in favor of appellant regarding service tax liability on aircraft lease arrangements. Department failed to prove wilful suppression of facts for extended limitation period invocation, as appellant filed returns regularly without concealing information. Demand beyond normal limitation period was set aside. For lease rental payments to non-resident entity, tribunal found no service tax liability under supply of tangible goods category since appellant had both possession and effective control of aircraft. Service tax demand, interest, and penalty were deemed unsustainable and set aside. Appeal was disposed of in appellant's favor. en-us Tue, 23 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 06:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751785 CESTAT Kolkata ruled in favor of appellant regarding service tax liability on aircraft lease arrangements. Department failed to prove wilful suppression of facts for extended limitation period invocation, as appellant filed returns regularly without concealing information. Demand beyond normal limitation period was set aside. For lease rental payments to non-resident entity, tribunal found no service tax liability under supply of tangible goods category since appellant had both possession and effective control of aircraft. Service tax demand, interest, and penalty were deemed unsustainable and set aside. Appeal was disposed of in appellant's favor. Case-Laws Service Tax Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751785