https://www.taxtmi.com/caselaws?id=260618 The tribunal held that the service provided by the appellants is liable to service tax under Business Auxiliary Service. It ruled that the extended period for demand was not applicable, rendering the demand beyond the normal period and the penalty under Section 78 unsustainable. The tribunal allowed the appeals, remanding the cases for re-computation of demand and penalties under Sections 76 and 77 in line with its decision. en-us Thu, 30 Apr 2015 00:00:00 +0530 Thu, 14 Jan 2016 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260618 The tribunal held that the service provided by the appellants is liable to service tax under Business Auxiliary Service. It ruled that the extended period for demand was not applicable, rendering the demand beyond the normal period and the penalty under Section 78 unsustainable. The tribunal allowed the appeals, remanding the cases for re-computation of demand and penalties under Sections 76 and 77 in line with its decision. Case-Laws Service Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260618