https://www.taxtmi.com/caselaws?id=206043 The tribunal set aside the impugned order and remanded the matter to the original adjudicating authority for a fresh decision, considering the classification of services, applicability of service tax, and the necessity for re-quantification of the demand and penalties. The tribunal upheld the extended period for issuing the show-cause notice due to the appellant's delayed registration and lack of evidence supporting a bona fide belief in non-liability for service tax. Penalties under section 76 of the Finance Act, 1994, were deemed defective and required reevaluation. en-us Tue, 18 Jan 2011 00:00:00 +0530 Sat, 08 Oct 2011 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206043 The tribunal set aside the impugned order and remanded the matter to the original adjudicating authority for a fresh decision, considering the classification of services, applicability of service tax, and the necessity for re-quantification of the demand and penalties. The tribunal upheld the extended period for issuing the show-cause notice due to the appellant's delayed registration and lack of evidence supporting a bona fide belief in non-liability for service tax. Penalties under section 76 of the Finance Act, 1994, were deemed defective and required reevaluation. Case-Laws Service Tax Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206043