Refurbishing of Cranes Falls Under MMR Services, Not Motor Vehicles: CESTAT Quashes Demand on Limitation

The CESTAT has quashed a demand on "refurbishing of cranes," ruling that it "falls under MMR services, not motor vehicles." The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.