https://www.taxtmi.com/caselaws?id=763782 CESTAT Bangalore set aside service tax demands totaling approximately Rs. 4.35 crores against appellant for various services including sponsorship, inter-company management expenses, property rental, software licensing, and import of services. The tribunal held that extended limitation period was improperly invoked as there was no willful suppression of facts. Demands under sponsorship services and inter-company expenses were found unsustainable due to insufficient evidence. Property rental demand was partially remanded requiring appellant to produce evidence of Rs. 34.29 lakh payment. Software licensing and import services demands were remanded for de-novo adjudication within normal limitation period. All penalties were set aside. en-us Tue, 22 Oct 2024 00:00:00 +0530 Fri, 27 Dec 2024 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763782 CESTAT Bangalore set aside service tax demands totaling approximately Rs. 4.35 crores against appellant for various services including sponsorship, inter-company management expenses, property rental, software licensing, and import of services. The tribunal held that extended limitation period was improperly invoked as there was no willful suppression of facts. Demands under sponsorship services and inter-company expenses were found unsustainable due to insufficient evidence. Property rental demand was partially remanded requiring appellant to produce evidence of Rs. 34.29 lakh payment. Software licensing and import services demands were remanded for de-novo adjudication within normal limitation period. All penalties were set aside. Case-Laws Service Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763782