https://www.taxtmi.com/caselaws?id=260093 The Tribunal granted the appellant's application for waiver of predeposit of service tax amounting to Rs. 58.32 lakhs and penalties imposed under Sections 78, 77(1)(a), and 77(2) of the Finance Act, 1994. It found that the subsequent demand notice invoking extended period of limitation was not sustainable after an earlier notice was quashed on limitation grounds. Consequently, the Tribunal allowed the stay petition, waived the predeposit of all dues, and stayed the recovery during the appeal process. The dispute over the classification of services as "Business Auxiliary Services" was resolved in favor of the appellant based on the similarity of activities under different work orders and the legal precedent on limitation issues. en-us Mon, 19 Jan 2015 00:00:00 +0530 Mon, 01 Jun 2015 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260093 The Tribunal granted the appellant's application for waiver of predeposit of service tax amounting to Rs. 58.32 lakhs and penalties imposed under Sections 78, 77(1)(a), and 77(2) of the Finance Act, 1994. It found that the subsequent demand notice invoking extended period of limitation was not sustainable after an earlier notice was quashed on limitation grounds. Consequently, the Tribunal allowed the stay petition, waived the predeposit of all dues, and stayed the recovery during the appeal process. The dispute over the classification of services as "Business Auxiliary Services" was resolved in favor of the appellant based on the similarity of activities under different work orders and the legal precedent on limitation issues. Case-Laws Service Tax Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260093