https://www.taxtmi.com/caselaws?id=211646 The Appellate Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision that the demand for service tax and penalties was time-barred and that there was insufficient evidence to prove deliberate suppression by the assessees. The burden of proof regarding intentional evasion of payment was not met by the Revenue, emphasizing that failure to register and pay service tax alone does not imply suppression. en-us Wed, 03 Aug 2011 00:00:00 +0530 Mon, 20 Feb 2012 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211646 The Appellate Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision that the demand for service tax and penalties was time-barred and that there was insufficient evidence to prove deliberate suppression by the assessees. The burden of proof regarding intentional evasion of payment was not met by the Revenue, emphasizing that failure to register and pay service tax alone does not imply suppression. Case-Laws Service Tax Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211646