https://www.taxtmi.com/caselaws?id=263491 The Tribunal allowed the appeal, setting aside the service tax demand due to the contract's nature primarily focused on grinding rock phosphate, with ancillary tasks. The demand was deemed time-barred as it extended beyond the one-year period from the show cause notice. Penalties were not imposed, citing the interpretation of law, making the invocation of the extended period unsustainable. The dismissal was based on substantive and time-bar grounds. en-us Thu, 14 May 2015 00:00:00 +0530 Thu, 03 Sep 2015 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263491 The Tribunal allowed the appeal, setting aside the service tax demand due to the contract's nature primarily focused on grinding rock phosphate, with ancillary tasks. The demand was deemed time-barred as it extended beyond the one-year period from the show cause notice. Penalties were not imposed, citing the interpretation of law, making the invocation of the extended period unsustainable. The dismissal was based on substantive and time-bar grounds. Case-Laws Service Tax Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263491