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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        CESTAT ruled that service tax demands for rent-a-cab, tour operator, and business auxiliary services cannot be extended beyond normal limitation period due to absence of tax evasion intent. Appellant's claim for abatement under N/N. 01/2006-S.T. and N/N. 38/2007-S.T. was rejected due to lack of supporting evidence and billing on gross amounts. While penalty under Sec. 78 of Finance Act was set aside, penalties under Sec. 77(1)(a) and 77(2) were upheld for non-registration under tour operator and business auxiliary service categories. Appellant remains liable for service tax within normal limitation period with interest.

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