Tribunal Rules Against Extended Service Tax Demand Due to Lack of Suppression in Classification Dispute.

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....Extended period of Limitation - suppression of facts or not - The Tribunal observes that the dispute revolves around the classification of taxable services, which involves the interpretation of statutory provisions. It finds that there was no suppression of facts by the appellant, as they regularly filed returns and cooperated with the authorities. - The Tribunal holds that the demand for service tax beyond the normal period of limitation is not sustainable. Thus, it sets aside the demand under the category of 'supply of tangible goods service'.....