https://www.taxtmi.com/caselaws?id=262679 The tribunal allowed the appeal, setting aside the demand for service tax on amounts collected prior to 01/05/2006 for services rendered after that date. The show-cause notice issued in 2010 was deemed time-barred as the department delayed action on information provided in 2007. The Board's circular exempting advance amounts for flights after 01/10/2010 was found inapplicable. The tribunal rejected the invocation of the extended period for demand due to lack of evidence of mala fide conduct by the appellant. Consequently, interest and penalties were also nullified, and the appeal was granted based on the limitation grounds. en-us Wed, 15 Jul 2015 00:00:00 +0530 Mon, 17 Aug 2015 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262679 The tribunal allowed the appeal, setting aside the demand for service tax on amounts collected prior to 01/05/2006 for services rendered after that date. The show-cause notice issued in 2010 was deemed time-barred as the department delayed action on information provided in 2007. The Board's circular exempting advance amounts for flights after 01/10/2010 was found inapplicable. The tribunal rejected the invocation of the extended period for demand due to lack of evidence of mala fide conduct by the appellant. Consequently, interest and penalties were also nullified, and the appeal was granted based on the limitation grounds. Case-Laws Service Tax Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262679