https://www.taxtmi.com/caselaws?id=345233 The Tribunal upheld the demand of Service Tax and penalties for the normal period but set aside penalties under Section 78 and the demand for the extended period. The extended period of limitation was not invoked due to the absence of intent to evade tax. The matter was remanded for reassessment of the quantum of demand, interest, and penalty for the normal period, partially allowing the Revenue's appeal. en-us Mon, 27 Mar 2017 00:00:00 +0530 Mon, 25 Sep 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345233 The Tribunal upheld the demand of Service Tax and penalties for the normal period but set aside penalties under Section 78 and the demand for the extended period. The extended period of limitation was not invoked due to the absence of intent to evade tax. The matter was remanded for reassessment of the quantum of demand, interest, and penalty for the normal period, partially allowing the Revenue's appeal. Case-Laws Service Tax Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345233