https://www.taxtmi.com/caselaws?id=221004 The court set aside the impugned Order entirely, ruling in favor of the appellant. The demand for Service tax was deemed time-barred under Section 73(1) of the Finance Act, 1994. The appellant's contentions regarding liability for Service tax before 19-4-2006 and the inclusion of TDS in the taxable value were upheld. Penalties under Sections 76 & 78 of the Finance Act, 1994 were not imposed due to the revenue-neutral nature of the issue. en-us Fri, 17 Jun 2011 00:00:00 +0530 Mon, 18 Feb 2013 06:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221004 The court set aside the impugned Order entirely, ruling in favor of the appellant. The demand for Service tax was deemed time-barred under Section 73(1) of the Finance Act, 1994. The appellant's contentions regarding liability for Service tax before 19-4-2006 and the inclusion of TDS in the taxable value were upheld. Penalties under Sections 76 & 78 of the Finance Act, 1994 were not imposed due to the revenue-neutral nature of the issue. Case-Laws Service Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221004