https://www.taxtmi.com/caselaws?id=210173 The Appellate Tribunal CESTAT, Bangalore, comprising Judges M V Ravindran and P Karthikeyan, ruled in favor of the appellant, a vehicle dealer, in a case involving service tax liabilities. The Tribunal found that there was no willful suppression of facts and that the demand was based on a change in authorities' opinion rather than new evidence. It held that the extended period should not have been invoked for certain demands, including those related to free services and renting of immovable property. Consequently, the Tribunal allowed the appellant's application for waiver of pre-deposit and stay of recovery of dues pending the appeal's decision. en-us Mon, 18 Apr 2011 00:00:00 +0530 Sat, 06 Jul 2013 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210173 The Appellate Tribunal CESTAT, Bangalore, comprising Judges M V Ravindran and P Karthikeyan, ruled in favor of the appellant, a vehicle dealer, in a case involving service tax liabilities. The Tribunal found that there was no willful suppression of facts and that the demand was based on a change in authorities' opinion rather than new evidence. It held that the extended period should not have been invoked for certain demands, including those related to free services and renting of immovable property. Consequently, the Tribunal allowed the appellant's application for waiver of pre-deposit and stay of recovery of dues pending the appeal's decision. Case-Laws Service Tax Mon, 18 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210173