https://www.taxtmi.com/caselaws?id=759304 CESTAT Kolkata allowed the appeal, setting aside the total confirmed demand of Rs. 1,73,60,105/- on limitation grounds. The appellant operated motor vehicle servicing and amusement park services from different locations. The tribunal held that amusement park services became taxable only from 1.6.2015 after amendment to the Negative List under Section 66D. Revenue failed to establish suppression, and the appellant's bonafide belief of exemption was accepted. The demand for CENVAT credit reversal of Rs. 72,94,797/- was set aside both on merits and limitation. Short payment demands for repairs/maintenance and manpower services were also time-barred without proof of suppression. en-us Thu, 26 Sep 2024 00:00:00 +0530 Fri, 27 Sep 2024 11:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759304 CESTAT Kolkata allowed the appeal, setting aside the total confirmed demand of Rs. 1,73,60,105/- on limitation grounds. The appellant operated motor vehicle servicing and amusement park services from different locations. The tribunal held that amusement park services became taxable only from 1.6.2015 after amendment to the Negative List under Section 66D. Revenue failed to establish suppression, and the appellant's bonafide belief of exemption was accepted. The demand for CENVAT credit reversal of Rs. 72,94,797/- was set aside both on merits and limitation. Short payment demands for repairs/maintenance and manpower services were also time-barred without proof of suppression. Case-Laws Service Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759304