https://www.taxtmi.com/caselaws?id=764784 CESTAT Kolkata allowed the appeal, setting aside service tax demands totaling Rs. 95,93,368. The tribunal held that the appellant hotel did not provide rent-a-cab services to guests as the actual service was rendered by another entity which collected and paid service tax. Regarding debit notes to associate enterprises, the tribunal found no suppression of facts as the appellant maintained proper records and filed returns. The extended limitation period was deemed inapplicable due to absence of willful suppression, with the appellant holding bona fide belief that no service tax was payable on intra-company transactions. en-us Fri, 17 Jan 2025 00:00:00 +0530 Tue, 12 May 2026 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764784 CESTAT Kolkata allowed the appeal, setting aside service tax demands totaling Rs. 95,93,368. The tribunal held that the appellant hotel did not provide rent-a-cab services to guests as the actual service was rendered by another entity which collected and paid service tax. Regarding debit notes to associate enterprises, the tribunal found no suppression of facts as the appellant maintained proper records and filed returns. The extended limitation period was deemed inapplicable due to absence of willful suppression, with the appellant holding bona fide belief that no service tax was payable on intra-company transactions. Case-Laws Service Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764784