https://www.taxtmi.com/caselaws?id=342258 The Tribunal set aside the service tax demand confirmed by the Additional Commissioner of Central Excise, upholding the demand but overturning penalties under Section 76 and 78 of the Finance Act, 1994, by invoking Section 80. The appeal contended that a significant portion of the demand was time-barred, covering 2005-2006 to 2008-2009, with no intention to defraud acknowledged. The Tribunal found no intention to evade service tax, as the appellant's transactions were accounted for without considering the tax element, rendering the impugned order unsustainable beyond the normal limitation period under Section 73 (1). en-us Fri, 13 Jan 2017 00:00:00 +0530 Sat, 29 Apr 2017 10:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342258 The Tribunal set aside the service tax demand confirmed by the Additional Commissioner of Central Excise, upholding the demand but overturning penalties under Section 76 and 78 of the Finance Act, 1994, by invoking Section 80. The appeal contended that a significant portion of the demand was time-barred, covering 2005-2006 to 2008-2009, with no intention to defraud acknowledged. The Tribunal found no intention to evade service tax, as the appellant's transactions were accounted for without considering the tax element, rendering the impugned order unsustainable beyond the normal limitation period under Section 73 (1). Case-Laws Service Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342258