TMI BlogExtended period of limitation - Classification of services - Right to use of car parking space or not -...Extended period of limitation - Classification of services - Right to use of car parking space or not - the Appellant has made out a case on limitation ground as the said service was introduced w.e.f. 01/07/2010 and there was no clarity as to the taxability of such amounts as received by the Appellant. Hence the Appellant was under a bona fide belief that since it was giving Right to use of car parking space, no tax is payable under the category ‘Construction Services’ - in the instant case of t..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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