https://www.taxtmi.com/caselaws?id=76714 The court set aside the demand of service tax for the period 1.4.2000 to 30.4.2001 on tour operator's service due to the absence of suppression during the disputed period. The law requiring suppression as a condition for invoking the extended limitation period was amended after the disputed period. As suppression was not proven, the demand was overturned, leading to the allowance of the appeal. The imposition of penalties under Sections 76 and 77 of the Finance Act, 1994 was not explicitly discussed as the primary issue of demand confirmation was resolved in favor of the appellants. en-us Fri, 04 Jun 2010 00:00:00 +0530 Mon, 16 May 2011 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76714 The court set aside the demand of service tax for the period 1.4.2000 to 30.4.2001 on tour operator's service due to the absence of suppression during the disputed period. The law requiring suppression as a condition for invoking the extended limitation period was amended after the disputed period. As suppression was not proven, the demand was overturned, leading to the allowance of the appeal. The imposition of penalties under Sections 76 and 77 of the Finance Act, 1994 was not explicitly discussed as the primary issue of demand confirmation was resolved in favor of the appellants. Case-Laws Service Tax Fri, 04 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76714