https://www.taxtmi.com/caselaws?id=762062 CESTAT Bangalore allowed the appeal regarding service tax demand on renting services. The appellant, registered under Societies Act, was alleged to have failed registering for service tax on renting of community hall and shops. However, Assistant Commissioner had earlier confirmed no service tax liability existed. Without evidence of fact suppression or legal amendments, CESTAT held extended limitation period was improperly invoked. Since entire demand relied on extended limitation and no normal period demand existed, the demand was time-barred and dismissed. en-us Thu, 21 Nov 2024 00:00:00 +0530 Sat, 23 Nov 2024 08:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762062 CESTAT Bangalore allowed the appeal regarding service tax demand on renting services. The appellant, registered under Societies Act, was alleged to have failed registering for service tax on renting of community hall and shops. However, Assistant Commissioner had earlier confirmed no service tax liability existed. Without evidence of fact suppression or legal amendments, CESTAT held extended limitation period was improperly invoked. Since entire demand relied on extended limitation and no normal period demand existed, the demand was time-barred and dismissed. Case-Laws Service Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762062