https://www.taxtmi.com/caselaws?id=261468 The Tribunal partially allowed the appeals, setting aside extended period demands and associated penalties while upholding demands within the limitation period. The appellants' genuine belief based on the pending writ petition challenging the constitutional validity of service tax on foreign services was considered. The Tribunal found that the Revenue's awareness of the legal challenge indicated the extended period demands were not justified. Penalties imposed on the appellants were overturned, citing Section 80 of the Finance Act, 1994. The judgment was pronounced on 29/5/2015 by the Tribunal. en-us Fri, 29 May 2015 00:00:00 +0530 Thu, 14 Jan 2016 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261468 The Tribunal partially allowed the appeals, setting aside extended period demands and associated penalties while upholding demands within the limitation period. The appellants' genuine belief based on the pending writ petition challenging the constitutional validity of service tax on foreign services was considered. The Tribunal found that the Revenue's awareness of the legal challenge indicated the extended period demands were not justified. Penalties imposed on the appellants were overturned, citing Section 80 of the Finance Act, 1994. The judgment was pronounced on 29/5/2015 by the Tribunal. Case-Laws Service Tax Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261468