https://www.taxtmi.com/caselaws?id=218773 The appellate tribunal set aside the lower appellate authority's decision to drop the demand of service tax and penalties based solely on limitation grounds without considering the merits. The tribunal found that the lower authority erred in not examining the merits of the case and remanded it back for a fresh decision, emphasizing the need to consider both limitation and merits in such matters. The tribunal instructed the Commissioner (Appeals) to reconsider the case with reference to the relevant date defined under the Finance Act 1994 and applicable case law, ensuring a legally sustainable decision is reached. en-us Wed, 10 Oct 2012 00:00:00 +0530 Sun, 25 Nov 2012 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218773 The appellate tribunal set aside the lower appellate authority's decision to drop the demand of service tax and penalties based solely on limitation grounds without considering the merits. The tribunal found that the lower authority erred in not examining the merits of the case and remanded it back for a fresh decision, emphasizing the need to consider both limitation and merits in such matters. The tribunal instructed the Commissioner (Appeals) to reconsider the case with reference to the relevant date defined under the Finance Act 1994 and applicable case law, ensuring a legally sustainable decision is reached. Case-Laws Service Tax Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218773