2026-VIL-204-CESTAT-AHM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Taxability of web hosting, domain registration and related services - Demand of service tax on services related to domain registration/renewal, hosting space renewal, hosting space, hosting backup space, and hosting space registration - Whether the services provided by the appellant, such as domain registration and renewal, hosting space renewal, hosting space, hosting backup space, and hosting space registration, are taxable under the category of Information Technology software services – HELD - The services rendered by the appellant, including web hosting, server collocation, and domain name registration, are in the taxable category of information technology software services, which were brought into the statute with effect from 16.05.2008 - The present matter deals with service provided by the appellant under Information Technology service and therefore, the cases relied upon by the appellant are not applicable in this case - The invocation of the extended period of limitation is also upheld as the appellant had not registered with the service tax department and had not filed any returns, which prevented the department from scrutinizing the correctness of the payment of service tax. The conduct of the appellant in not registering and not paying the tax amounts to suppression of facts, making the extended period of limitation invokable - The appellant is liable to pay service tax on the activities of domain registration/renewal, hosting space renewal, hosting space, hosting backup space, and hosting space registration. The matter is remanded to the Original Adjudicating Authority to determine the correct service tax amount, interest liability, and penalty proposals – The appeal is dismissed
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