https://www.taxtmi.com/caselaws?id=767932 The Tribunal set aside the impugned order, confirming that the appellant's services are correctly classified under Business Auxiliary Service (BAS) rather than 'Repair and Maintenance Service'. It found no basis for reclassification, as prior decisions and agreements clearly supported the BAS classification. Additionally, the Tribunal ruled that the invocation of the extended period of limitation for demanding service tax was unjustified, as there was no suppression of facts or misrepresentation by the appellant. Consequently, the demand under 'Repair and Maintenance Service' was deemed unsustainable, and the appeal was allowed with consequential relief. en-us Tue, 04 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767932 The Tribunal set aside the impugned order, confirming that the appellant's services are correctly classified under Business Auxiliary Service (BAS) rather than 'Repair and Maintenance Service'. It found no basis for reclassification, as prior decisions and agreements clearly supported the BAS classification. Additionally, the Tribunal ruled that the invocation of the extended period of limitation for demanding service tax was unjustified, as there was no suppression of facts or misrepresentation by the appellant. Consequently, the demand under 'Repair and Maintenance Service' was deemed unsustainable, and the appeal was allowed with consequential relief. Case-Laws Service Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767932