https://www.taxtmi.com/caselaws?id=76741 The Tribunal set aside the Assistant Commissioner's order in a case involving a Stock Broker Service provider, remanding the matter for proper consideration. The appellant's refund claim for excess service tax paid was granted for a specific period, while a show cause notice was issued for short payment during another period. The Tribunal emphasized the need for clear findings on misdeclaration or suppression before imposing penalties or invoking the extended period, keeping all issues open for reconsideration. en-us Fri, 30 Apr 2010 00:00:00 +0530 Fri, 29 Oct 2010 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76741 The Tribunal set aside the Assistant Commissioner's order in a case involving a Stock Broker Service provider, remanding the matter for proper consideration. The appellant's refund claim for excess service tax paid was granted for a specific period, while a show cause notice was issued for short payment during another period. The Tribunal emphasized the need for clear findings on misdeclaration or suppression before imposing penalties or invoking the extended period, keeping all issues open for reconsideration. Case-Laws Service Tax Fri, 30 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76741