https://www.taxtmi.com/caselaws?id=213822 The Tribunal partly allowed the appeal by remanding the matter to the original authority for verification, re-quantification of the demand, and re-determination of interest and penalty amounts based on the revised tax amount. The Tribunal found that telephone service provided through leased lines was subject to service tax before a specified date, upheld the demand against the appellant, and rejected the argument regarding the time-barred demand. Additionally, it held that interest and penalty could be imposed on a public sector unit, emphasizing equal application of service tax laws to public and private sector entities. Verification of service tax payments by the service recipient was also directed for potential reduction in the demand amount. en-us Tue, 19 Jul 2011 00:00:00 +0530 Tue, 11 Sep 2012 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213822 The Tribunal partly allowed the appeal by remanding the matter to the original authority for verification, re-quantification of the demand, and re-determination of interest and penalty amounts based on the revised tax amount. The Tribunal found that telephone service provided through leased lines was subject to service tax before a specified date, upheld the demand against the appellant, and rejected the argument regarding the time-barred demand. Additionally, it held that interest and penalty could be imposed on a public sector unit, emphasizing equal application of service tax laws to public and private sector entities. Verification of service tax payments by the service recipient was also directed for potential reduction in the demand amount. Case-Laws Service Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213822