https://www.taxtmi.com/caselaws?id=184824 The Tribunal ruled in favor of the appellant, an advertising agency, regarding the demand of service tax for the period from October 1997 to December 2000. The Tribunal set aside the demand for the larger period due to the delay in issuing the show-cause notice without invoking the extended period. The matter was remanded to recalculate the demand within the statutory time limit, emphasizing the need for prompt action by the Department. The Original Authority was directed to complete the proceedings within four months, ensuring a fair opportunity for the appellant to present their case. en-us Fri, 23 Dec 2005 00:00:00 +0530 Thu, 21 Jul 2016 17:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184824 The Tribunal ruled in favor of the appellant, an advertising agency, regarding the demand of service tax for the period from October 1997 to December 2000. The Tribunal set aside the demand for the larger period due to the delay in issuing the show-cause notice without invoking the extended period. The matter was remanded to recalculate the demand within the statutory time limit, emphasizing the need for prompt action by the Department. The Original Authority was directed to complete the proceedings within four months, ensuring a fair opportunity for the appellant to present their case. Case-Laws Service Tax Fri, 23 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184824