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The CESTAT allowed the appellant's appeal against recovery of service tax, interest, and penalties. The Tribunal found that the appellant received amounts below the threshold limit prescribed under Notification No. 33/2012, which exempted certain eatable products from service tax liability. The appellant's belief that no service tax was payable was deemed reasonable and supported by the Kwality Ice Cream Company precedent. The Tribunal held that the extended period of limitation was wrongly invoked for making the demand, rendering it time-barred. Consequently, no penalty could be imposed on the appellant. The impugned order was set aside in its entirety.
The CESTAT allowed the appellant's appeal against recovery of service tax, interest, and penalties. The Tribunal found that the appellant received amounts below the threshold limit prescribed under Notification No. 33/2012, which exempted certain eatable products from service tax liability. The appellant's belief that no service tax was payable was deemed reasonable and supported by the Kwality Ice Cream Company precedent. The Tribunal held that the extended period of limitation was wrongly invoked for making the demand, rendering it time-barred. Consequently, no penalty could be imposed on the appellant. The impugned order was set aside in its entirety.
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