https://www.taxtmi.com/caselaws?id=211370 The Tribunal allowed the appeal in favor of the appellant, setting aside the Order-in-Appeal confirming Service Tax liability on advance fees collected during April 2003 to June 2003. The Tribunal held that the Show Cause Notice issued in 2005 for the period was time-barred, considering the confusion surrounding the leviability of Service Tax on advance payments during that time and the lack of suppression of facts by the appellant. The decision was supported by references to relevant judgments, leading to the appeal being allowed based on limitation grounds. en-us Mon, 27 Feb 2012 00:00:00 +0530 Thu, 15 Mar 2012 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211370 The Tribunal allowed the appeal in favor of the appellant, setting aside the Order-in-Appeal confirming Service Tax liability on advance fees collected during April 2003 to June 2003. The Tribunal held that the Show Cause Notice issued in 2005 for the period was time-barred, considering the confusion surrounding the leviability of Service Tax on advance payments during that time and the lack of suppression of facts by the appellant. The decision was supported by references to relevant judgments, leading to the appeal being allowed based on limitation grounds. Case-Laws Service Tax Mon, 27 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211370