https://www.taxtmi.com/caselaws?id=762361 The Tribunal ruled in favor of the Municipal Corporation, limiting the tax liability for Mandap Keeper Services to the standard limitation period due to the absence of intent to evade tax. For services provided post-01.07.2012, the Tribunal determined that these services fell under the negative list, as they did not qualify as 'support services,' thereby exempting them from tax. Consequently, the impugned orders were modified to reflect these findings, underscoring the necessity of proving tax evasion intent and accurately classifying services under tax law. en-us Thu, 28 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762361 The Tribunal ruled in favor of the Municipal Corporation, limiting the tax liability for Mandap Keeper Services to the standard limitation period due to the absence of intent to evade tax. For services provided post-01.07.2012, the Tribunal determined that these services fell under the negative list, as they did not qualify as 'support services,' thereby exempting them from tax. Consequently, the impugned orders were modified to reflect these findings, underscoring the necessity of proving tax evasion intent and accurately classifying services under tax law. Case-Laws Service Tax Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762361