https://www.taxtmi.com/caselaws?id=250387 The Commissioner (Appeals) allowed the appeal, setting aside the Joint Commissioner's order to levy service tax on the gross amount for photography services. The Tribunal deemed the show cause notice invoking the extended period time-barred due to conflicting judgments, thus penalty under Section 78 was not applicable. The Tribunal emphasized that in cases of conflicting judgments, the longer limitation period cannot be invoked, protecting the assessee from penalties for acting in good faith based on prevailing interpretations. en-us Thu, 27 Mar 2014 00:00:00 +0530 Mon, 11 Aug 2014 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250387 The Commissioner (Appeals) allowed the appeal, setting aside the Joint Commissioner's order to levy service tax on the gross amount for photography services. The Tribunal deemed the show cause notice invoking the extended period time-barred due to conflicting judgments, thus penalty under Section 78 was not applicable. The Tribunal emphasized that in cases of conflicting judgments, the longer limitation period cannot be invoked, protecting the assessee from penalties for acting in good faith based on prevailing interpretations. Case-Laws Service Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250387