https://www.taxtmi.com/caselaws?id=777372 Refurbishing of cranes was held taxable as management, maintenance or repair service because the statutory exclusion for motor vehicles did not apply where the assessee itself admitted the cranes were not registerable with the RTO. The authorities and case law cited by the assessee were distinguished on facts, and the demand on merits was upheld. However, the extended period of limitation was not invocable because there was no positive evidence of wilful suppression or misstatement with intent to evade duty. On that basis, the demands of interest and penalty could not survive; relief under Section 80 was applied and the penalty was set aside. en-us Tue, 26 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777372 Refurbishing of cranes was held taxable as management, maintenance or repair service because the statutory exclusion for motor vehicles did not apply where the assessee itself admitted the cranes were not registerable with the RTO. The authorities and case law cited by the assessee were distinguished on facts, and the demand on merits was upheld. However, the extended period of limitation was not invocable because there was no positive evidence of wilful suppression or misstatement with intent to evade duty. On that basis, the demands of interest and penalty could not survive; relief under Section 80 was applied and the penalty was set aside. Case-Laws Service Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777372