https://www.taxtmi.com/caselaws?id=790009 Service tax demands failed where the classification in the show cause notice did not match the levy ultimately sought: Global Account Manager services, leased circuit charges, and royalty for supply of know-how were held not taxable on the bases proposed, and those demands were set aside. The Tribunal remanded the issues on software licence and maintenance expenses, cargo handling tax adjustments, and alleged wrong CENVAT credit utilisation for fresh factual verification. Extended limitation was held unavailable because the assessee was registered, filed returns, and no suppression or intent to evade was shown. en-us Thu, 16 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790009 Service tax demands failed where the classification in the show cause notice did not match the levy ultimately sought: Global Account Manager services, leased circuit charges, and royalty for supply of know-how were held not taxable on the bases proposed, and those demands were set aside. The Tribunal remanded the issues on software licence and maintenance expenses, cargo handling tax adjustments, and alleged wrong CENVAT credit utilisation for fresh factual verification. Extended limitation was held unavailable because the assessee was registered, filed returns, and no suppression or intent to evade was shown. Case-Laws Service Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790009