https://www.taxtmi.com/caselaws?id=76929 The Appellate Tribunal confirmed a service tax demand on the appellant but considered the appellant's argument regarding the extended period for issuing the show cause notice, ultimately setting aside penalties imposed under Sections 78 and 76 of the Finance Act, 1994. Despite the conclusion that no penalty could be imposed, the Tribunal invoked Section 80 of the Finance Act, leading to the penalties being set aside and the appeal being allowed, providing relief to the appellant. en-us Mon, 19 Oct 2009 00:00:00 +0530 Fri, 11 May 2012 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76929 The Appellate Tribunal confirmed a service tax demand on the appellant but considered the appellant's argument regarding the extended period for issuing the show cause notice, ultimately setting aside penalties imposed under Sections 78 and 76 of the Finance Act, 1994. Despite the conclusion that no penalty could be imposed, the Tribunal invoked Section 80 of the Finance Act, leading to the penalties being set aside and the appeal being allowed, providing relief to the appellant. Case-Laws Service Tax Mon, 19 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76929