https://www.taxtmi.com/caselaws?id=221080 The Commissioner found that the demand was time-barred and that the appellant was not liable to pay Service tax on various charges during the disputed period. The Commissioner noted the appellant's compliance with tax obligations and lack of intentional evasion, deeming the demand within one year prior to the Show Cause Notice valid. Additionally, the demand under certain services lacked proper allegations, rendering the order non-maintainable. The Commissioner ruled in favor of the appellant, setting aside the Order-in-Original and allowing the appeal based on the absence of evidence supporting the Service tax liability on freight charges. en-us Mon, 12 Dec 2011 00:00:00 +0530 Mon, 12 Oct 2015 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221080 The Commissioner found that the demand was time-barred and that the appellant was not liable to pay Service tax on various charges during the disputed period. The Commissioner noted the appellant's compliance with tax obligations and lack of intentional evasion, deeming the demand within one year prior to the Show Cause Notice valid. Additionally, the demand under certain services lacked proper allegations, rendering the order non-maintainable. The Commissioner ruled in favor of the appellant, setting aside the Order-in-Original and allowing the appeal based on the absence of evidence supporting the Service tax liability on freight charges. Case-Laws Service Tax Mon, 12 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221080