https://www.taxtmi.com/caselaws?id=757761 CESTAT Kolkata held that appellant was liable for service tax on multiple services: advertisement space provision to agencies classified as "Sale of Space or Time for Advertisement"; technical testing services on construction materials classified as "Technical Testing and Analysis Service"; property rental to Metro Railways classified as "Renting of Immovable Property Service"; and construction work for Metro Corporation classified as "Commercial or Industrial Construction Service". No exemptions were available for these services. However, extended limitation period was set aside as appellant, being a statutory organization, lacked intent to evade tax and department failed to prove suppression of facts. Demand restricted to normal limitation period only, with no penalty imposed. Matter remanded for quantification. en-us Tue, 27 Aug 2024 00:00:00 +0530 Mon, 02 Sep 2024 08:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757761 CESTAT Kolkata held that appellant was liable for service tax on multiple services: advertisement space provision to agencies classified as "Sale of Space or Time for Advertisement"; technical testing services on construction materials classified as "Technical Testing and Analysis Service"; property rental to Metro Railways classified as "Renting of Immovable Property Service"; and construction work for Metro Corporation classified as "Commercial or Industrial Construction Service". No exemptions were available for these services. However, extended limitation period was set aside as appellant, being a statutory organization, lacked intent to evade tax and department failed to prove suppression of facts. Demand restricted to normal limitation period only, with no penalty imposed. Matter remanded for quantification. Case-Laws Service Tax Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757761