https://www.taxtmi.com/caselaws?id=762152 The Tribunal ruled in favor of the appellant, a government corporation, determining that the renting of residential quarters to employees of contractors was not subject to service tax under the Finance Act, 1994, for the period from April 2015 to June 2017. The Tribunal found that the quarters were used solely for residential purposes, aligning with the negative list provisions under Section 66 D (m), which exempts such services from tax. The Tribunal set aside the impugned order, allowing the appeal and granting consequential relief, while also noting the absence of any intent to evade tax, rendering the demand time-barred. en-us Fri, 22 Nov 2024 00:00:00 +0530 Mon, 25 Nov 2024 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762152 The Tribunal ruled in favor of the appellant, a government corporation, determining that the renting of residential quarters to employees of contractors was not subject to service tax under the Finance Act, 1994, for the period from April 2015 to June 2017. The Tribunal found that the quarters were used solely for residential purposes, aligning with the negative list provisions under Section 66 D (m), which exempts such services from tax. The Tribunal set aside the impugned order, allowing the appeal and granting consequential relief, while also noting the absence of any intent to evade tax, rendering the demand time-barred. Case-Laws Service Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762152