https://www.taxtmi.com/caselaws?id=787349 Facility-management, server, WAN/LAN, help desk and network administration services were held to be essentially information technology operation and management services and therefore fall within the Business Auxiliary Service exclusion for IT services rather than Management, Maintenance or Repair; the Tribunal applied the classification priority rule and the essential character test for composite services and rejected the departmental classification. The Tribunal also found the department failed to establish willful suppression to invoke the extended limitation proviso, holding the service tax demand time barred. The impugned demand was set aside and the appeal allowed. en-us Wed, 18 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787349 Facility-management, server, WAN/LAN, help desk and network administration services were held to be essentially information technology operation and management services and therefore fall within the Business Auxiliary Service exclusion for IT services rather than Management, Maintenance or Repair; the Tribunal applied the classification priority rule and the essential character test for composite services and rejected the departmental classification. The Tribunal also found the department failed to establish willful suppression to invoke the extended limitation proviso, holding the service tax demand time barred. The impugned demand was set aside and the appeal allowed. Case-Laws Service Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787349