https://www.taxtmi.com/caselaws?id=212338 The Tribunal granted the waiver of pre-deposit of a substantial Service Tax demand, interest, and penalties imposed under Section 76 and 77. The Tribunal found that the demands based on the extended period of limitation were not sustainable as there was no guilty mind established for imposing penalties under Section 78. The applicant had paid the Service Tax within the normal limitation period for 'Information Technology Services.' Consequently, the Tribunal held in favor of the applicant, granting the waiver of remaining dues and staying the recovery pending appeal disposal. en-us Mon, 25 Jul 2011 00:00:00 +0530 Thu, 23 Feb 2012 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212338 The Tribunal granted the waiver of pre-deposit of a substantial Service Tax demand, interest, and penalties imposed under Section 76 and 77. The Tribunal found that the demands based on the extended period of limitation were not sustainable as there was no guilty mind established for imposing penalties under Section 78. The applicant had paid the Service Tax within the normal limitation period for 'Information Technology Services.' Consequently, the Tribunal held in favor of the applicant, granting the waiver of remaining dues and staying the recovery pending appeal disposal. Case-Laws Service Tax Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212338