https://www.taxtmi.com/caselaws?id=779818 CESTAT, Chennai held that the matrimonial service is a composite/bundled service and its components cannot be vivisected; classification as OIDAR prior to July 2012 was incorrect and demands based on that classification are set aside. The Tribunal found no material suppression warranting invocation of the extended period; earlier communications to the department and reliance on returns negated larger-period demands. As the SCNs were issued after insertion of Section 73(2A), demands for the normal period remain enforceable and will be adjusted against amounts already paid; interest as applicable is maintained and all penalties are vacated. Appeal allowed in part. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779818 CESTAT, Chennai held that the matrimonial service is a composite/bundled service and its components cannot be vivisected; classification as OIDAR prior to July 2012 was incorrect and demands based on that classification are set aside. The Tribunal found no material suppression warranting invocation of the extended period; earlier communications to the department and reliance on returns negated larger-period demands. As the SCNs were issued after insertion of Section 73(2A), demands for the normal period remain enforceable and will be adjusted against amounts already paid; interest as applicable is maintained and all penalties are vacated. Appeal allowed in part. Case-Laws Service Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779818