https://www.taxtmi.com/caselaws?id=779212 CESTAT Chandigarh (AT) allowed the appeal, holding the impugned demand unsustainable. The tribunal found the appellant was promoting its own manufactured goods, not providing Business Auxiliary Services for the client, so service tax did not apply. The entire demand was time-barred: returns were filed and a bona fide legal position and audit-originated issue precluded invoking the extended limitation. Consequently, interest and penalties linked to the demand were also held unsustainable and set aside. en-us Tue, 23 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 11:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779212 CESTAT Chandigarh (AT) allowed the appeal, holding the impugned demand unsustainable. The tribunal found the appellant was promoting its own manufactured goods, not providing Business Auxiliary Services for the client, so service tax did not apply. The entire demand was time-barred: returns were filed and a bona fide legal position and audit-originated issue precluded invoking the extended limitation. Consequently, interest and penalties linked to the demand were also held unsustainable and set aside. Case-Laws Service Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779212