https://www.taxtmi.com/caselaws?id=326579 The Tribunal set aside the service tax demand against the appellant, an individual contractor, for the period 17.12.2002 to 1.5.2006, ruling that the appellant, though engaged in commercial activity, was not considered a commercial concern during that period due to confusion in the law. Penalties were also waived. The Tribunal emphasized that the extended period for tax demand cannot be invoked without evidence of wilful mis-statement, and mere confusion or incorrect statements do not suffice. The case was remanded for fresh adjudication without applying the extended period or imposing penalties, ensuring a fair opportunity for the appellant to present their case. en-us Fri, 01 Jan 2016 00:00:00 +0530 Tue, 19 Apr 2016 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326579 The Tribunal set aside the service tax demand against the appellant, an individual contractor, for the period 17.12.2002 to 1.5.2006, ruling that the appellant, though engaged in commercial activity, was not considered a commercial concern during that period due to confusion in the law. Penalties were also waived. The Tribunal emphasized that the extended period for tax demand cannot be invoked without evidence of wilful mis-statement, and mere confusion or incorrect statements do not suffice. The case was remanded for fresh adjudication without applying the extended period or imposing penalties, ensuring a fair opportunity for the appellant to present their case. Case-Laws Service Tax Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326579