https://www.taxtmi.com/caselaws?id=254398 The Tribunal ruled in favor of the appellant in an appeal against a service tax demand and penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appellant, a bank, had mistakenly paid excess service tax, adjusted it against future liabilities, and informed the department promptly. Despite a significant delay in issuing the Show Cause Notice, the Tribunal found the demands time-barred and unsustainable. Consequently, the Tribunal granted a waiver from pre-deposit and stayed the recovery of dues during the appeal's pendency. en-us Mon, 25 Aug 2014 00:00:00 +0530 Wed, 01 Jul 2015 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254398 The Tribunal ruled in favor of the appellant in an appeal against a service tax demand and penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appellant, a bank, had mistakenly paid excess service tax, adjusted it against future liabilities, and informed the department promptly. Despite a significant delay in issuing the Show Cause Notice, the Tribunal found the demands time-barred and unsustainable. Consequently, the Tribunal granted a waiver from pre-deposit and stayed the recovery of dues during the appeal's pendency. Case-Laws Service Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254398