https://www.taxtmi.com/caselaws?id=2508 The Tribunal allowed the appeal, setting aside the demand for service tax and penalties imposed on the appellants for the period September 1999 to March 2004. The decision was based on the finding that the department's inconsistent classification of the service provided by the appellants created confusion, absolving them of any intent to evade tax. The show-cause notice was deemed invalid as it was issued beyond the normal limitation period without meeting the requirements for invoking the extended period of limitation. The case underscored the importance of consistent interpretation and application of tax laws by tax authorities. en-us Fri, 14 Sep 2007 00:00:00 +0530 Wed, 09 Sep 2009 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2508 The Tribunal allowed the appeal, setting aside the demand for service tax and penalties imposed on the appellants for the period September 1999 to March 2004. The decision was based on the finding that the department's inconsistent classification of the service provided by the appellants created confusion, absolving them of any intent to evade tax. The show-cause notice was deemed invalid as it was issued beyond the normal limitation period without meeting the requirements for invoking the extended period of limitation. The case underscored the importance of consistent interpretation and application of tax laws by tax authorities. Case-Laws Service Tax Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2508