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2020 (10) TMI 473 - AT - Service TaxClassification of services - Infrastructural Support Service or not - up linking services - hiring of transponder capacity by the appellant in the satellite of M/s. B.T. Singapore Pte. Ltd. - Reverse charge mechanism - extended period of limitation - HELD THAT:- In the case of M/S. SRINIVASA TRANSPORTS VERSUS CCE. & ST., VISAKHAPATNAM-I [2014 (6) TMI 205 - CESTAT BANGALORE], it was held that supply of tractor trailers along with trained drivers to undertake transportation of containers within terminal cannot be considered to be service provided under business support service and the demand raised under the said category was unsustainable - the appellant cannot be held to have received the services of infrastructural support service and no tax liability would rest upon them. Time limitation - HELD THAT:- The demand is also barred by limitation. The issue involved is a complex issue involving interpretation of law and in the absence of any evidence to reflect mala fide on the part of the appellant, extended period would not be available to the Revenue. As such, demand along with penalty is set aside on limitation also. The appeal is allowed on merits and also on limitation.
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