https://www.taxtmi.com/caselaws?id=250496 The appellant's appeal against service tax liability for services provided to M/s. ICICI bank was partially upheld. The demand beyond the normal limitation period was deemed unsustainable due to confusion in service classification. The invocation of extended limitation period and penalties were rejected, citing lack of mens rea. The benefit under Section 80 of the Finance Act, 1994, was upheld as the demand fell within the limitation period. The Revenue's appeal against the extension of Section 80 benefit was dismissed, and both appeals were disposed of accordingly. en-us Wed, 29 Aug 2012 00:00:00 +0530 Thu, 14 Aug 2014 11:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250496 The appellant's appeal against service tax liability for services provided to M/s. ICICI bank was partially upheld. The demand beyond the normal limitation period was deemed unsustainable due to confusion in service classification. The invocation of extended limitation period and penalties were rejected, citing lack of mens rea. The benefit under Section 80 of the Finance Act, 1994, was upheld as the demand fell within the limitation period. The Revenue's appeal against the extension of Section 80 benefit was dismissed, and both appeals were disposed of accordingly. Case-Laws Service Tax Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250496