https://www.taxtmi.com/caselaws?id=194078 The Tribunal ruled in favor of the appellant, setting aside the service tax demand and penalties imposed by the adjudication order. It found that the appellant's belief that the transactions were sales, not subject to service tax, was bona fide, with no intent to evade tax. The extended period of limitation for initiating proceedings was deemed improper as the Show Cause Notice was issued beyond the prescribed time limit. The allegation of suppression of facts to evade tax was dismissed, leading to the appeal being allowed in favor of the appellant. en-us Mon, 22 Feb 2016 00:00:00 +0530 Tue, 29 Aug 2017 09:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194078 The Tribunal ruled in favor of the appellant, setting aside the service tax demand and penalties imposed by the adjudication order. It found that the appellant's belief that the transactions were sales, not subject to service tax, was bona fide, with no intent to evade tax. The extended period of limitation for initiating proceedings was deemed improper as the Show Cause Notice was issued beyond the prescribed time limit. The allegation of suppression of facts to evade tax was dismissed, leading to the appeal being allowed in favor of the appellant. Case-Laws Service Tax Mon, 22 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194078