https://www.taxtmi.com/caselaws?id=259831 The tribunal upheld the service tax demand under franchise service, set aside and remanded the service tax demand under IPR service for fresh adjudication, and found the extended period of limitation inapplicable due to inconsistency with the non-imposition of the penalty under Section 78 of the Finance Act, 1994. en-us Thu, 14 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259831 The tribunal upheld the service tax demand under franchise service, set aside and remanded the service tax demand under IPR service for fresh adjudication, and found the extended period of limitation inapplicable due to inconsistency with the non-imposition of the penalty under Section 78 of the Finance Act, 1994. Case-Laws Service Tax Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259831