https://www.taxtmi.com/caselaws?id=333777 A statutory municipality's service tax liability could not be extended beyond the normal period because the record showed proper maintenance of accounts, no contumacious conduct, and no suppression or fraud. The omission to pay tax initially arose in the absence of advice from the competent authority or the department, and registration was taken soon after the show cause notice. On that basis, the demand was confined to the normal period with interest. For the same reason, penalties under Sections 76 and 78 were not leviable, while the penalty under Section 77 remained undisturbed. en-us Fri, 12 Aug 2016 00:00:00 +0530 Thu, 29 Dec 2016 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333777 A statutory municipality's service tax liability could not be extended beyond the normal period because the record showed proper maintenance of accounts, no contumacious conduct, and no suppression or fraud. The omission to pay tax initially arose in the absence of advice from the competent authority or the department, and registration was taken soon after the show cause notice. On that basis, the demand was confined to the normal period with interest. For the same reason, penalties under Sections 76 and 78 were not leviable, while the penalty under Section 77 remained undisturbed. Case-Laws Service Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333777