https://www.taxtmi.com/caselaws?id=760747 CESTAT Kolkata allowed the appeal, setting aside the impugned order. The tribunal held that the appellant was not liable for service tax under Business Support Service category as it exported its own goods, not providing support services to another entity. CENVAT credit on club membership renewal fees was allowed as fees were for corporate meetings with stakeholders for sales promotion. Penalty was dropped since tax was paid before show cause notice issuance. The demand for period 2011-12 was also barred by limitation as show cause notice was issued beyond prescribed time limit. en-us Thu, 24 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760747 CESTAT Kolkata allowed the appeal, setting aside the impugned order. The tribunal held that the appellant was not liable for service tax under Business Support Service category as it exported its own goods, not providing support services to another entity. CENVAT credit on club membership renewal fees was allowed as fees were for corporate meetings with stakeholders for sales promotion. Penalty was dropped since tax was paid before show cause notice issuance. The demand for period 2011-12 was also barred by limitation as show cause notice was issued beyond prescribed time limit. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760747