https://www.taxtmi.com/caselaws?id=248929 The judgment confirms a demand against the appellant for providing services without registration, imposing penalties under certain sections of the Finance Act, 1994. The show cause notice was deemed time-barred, and the extended period of limitation was questioned. The decision emphasizes the significance of section 80 of the Finance Act, 1994, setting aside the impugned order and allowing the appeal on the point of limitation, providing relief to the appellants. The judgment underscores the importance of considering section 80's impact on the period of limitation in similar cases, aligning with precedents like J P Singhal and Co. vs. CCE. en-us Tue, 28 Jan 2014 00:00:00 +0530 Tue, 22 Nov 2016 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248929 The judgment confirms a demand against the appellant for providing services without registration, imposing penalties under certain sections of the Finance Act, 1994. The show cause notice was deemed time-barred, and the extended period of limitation was questioned. The decision emphasizes the significance of section 80 of the Finance Act, 1994, setting aside the impugned order and allowing the appeal on the point of limitation, providing relief to the appellants. The judgment underscores the importance of considering section 80's impact on the period of limitation in similar cases, aligning with precedents like J P Singhal and Co. vs. CCE. Case-Laws Service Tax Tue, 28 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248929