https://www.taxtmi.com/caselaws?id=206529 The judgment ruled in favor of the appellant, setting aside the confirmation of service tax amounting to Rs.2,71,103 for commissioning and installation services. The court found the appellant's work did not meet the criteria for such services under the Finance Act 1994. Penalties imposed under various sections were not discussed extensively. The invocation of a longer limitation period was deemed unjustified as there was no evidence of intentional suppression by the appellants. The demand beyond the normal limitation period was unsustainable, leading to relief granted to the appellant. en-us Tue, 02 Aug 2011 00:00:00 +0530 Thu, 15 Sep 2011 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206529 The judgment ruled in favor of the appellant, setting aside the confirmation of service tax amounting to Rs.2,71,103 for commissioning and installation services. The court found the appellant's work did not meet the criteria for such services under the Finance Act 1994. Penalties imposed under various sections were not discussed extensively. The invocation of a longer limitation period was deemed unjustified as there was no evidence of intentional suppression by the appellants. The demand beyond the normal limitation period was unsustainable, leading to relief granted to the appellant. Case-Laws Service Tax Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206529