https://www.taxtmi.com/caselaws?id=765873 CESTAT Kolkata allowed the appeal, setting aside demands totaling Rs.1,00,76,186 on multiple grounds. The tribunal found that appellant had reversed CENVAT credit on exempted services with interest, negating the primary demand. Classification demands under Business Support Service (Rs.42,94,470) and Business Auxiliary Service (Rs.8,87,242) were rejected due to incorrect categorization and lack of specific classification in SCN. Health care service demands (Rs.19,69,383 and Rs.4,73,252) were set aside as amounts related to exempted inpatient services and unrealized sundry debtors respectively. Import of service demand (Rs.1,03,133) was dismissed for failure to specify classification in SCN. Extended period invocation was rejected as no suppression was established, with appellant demonstrating bonafides by paying taxes with interest. en-us Tue, 11 Feb 2025 00:00:00 +0530 Wed, 12 Feb 2025 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765873 CESTAT Kolkata allowed the appeal, setting aside demands totaling Rs.1,00,76,186 on multiple grounds. The tribunal found that appellant had reversed CENVAT credit on exempted services with interest, negating the primary demand. Classification demands under Business Support Service (Rs.42,94,470) and Business Auxiliary Service (Rs.8,87,242) were rejected due to incorrect categorization and lack of specific classification in SCN. Health care service demands (Rs.19,69,383 and Rs.4,73,252) were set aside as amounts related to exempted inpatient services and unrealized sundry debtors respectively. Import of service demand (Rs.1,03,133) was dismissed for failure to specify classification in SCN. Extended period invocation was rejected as no suppression was established, with appellant demonstrating bonafides by paying taxes with interest. Case-Laws Service Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765873