https://www.taxtmi.com/caselaws?id=1009 The Appellate Tribunal CESTAT, Mumbai, allowed the appeal in favor of the Commission Agents, holding that the demand for Service Tax was barred by limitation. The Tribunal found that the basis of the proceedings against the appellants was invalid as it relied on a decision that had been overruled. It was concluded that the appellants had a bona fide belief that they were not liable for Service Tax, and there was no evidence of intent to evade duty. As a result, the appeal was allowed on the grounds of limitation, providing relief to the appellants. en-us Mon, 04 Dec 2006 00:00:00 +0530 Sat, 09 Feb 2019 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1009 The Appellate Tribunal CESTAT, Mumbai, allowed the appeal in favor of the Commission Agents, holding that the demand for Service Tax was barred by limitation. The Tribunal found that the basis of the proceedings against the appellants was invalid as it relied on a decision that had been overruled. It was concluded that the appellants had a bona fide belief that they were not liable for Service Tax, and there was no evidence of intent to evade duty. As a result, the appeal was allowed on the grounds of limitation, providing relief to the appellants. Case-Laws Service Tax Mon, 04 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1009