https://www.taxtmi.com/caselaws?id=349971 The Tribunal found in favor of the appellant, ruling that the Show Cause Notice (SCN) issued for non-payment of service tax was time-barred as it was beyond the statutory limitation period. Since there was no evidence of fraud or intent to evade payment, the demand for penalty under Section 78 was deemed unsustainable. Consequently, the impugned order was set aside, and the appellant was granted consequential relief in accordance with the law. This case underscores the significance of adhering to limitation periods for SCNs and the requirement of establishing fraudulent intent for imposing penalties in service tax evasion cases. en-us Thu, 28 Sep 2017 00:00:00 +0530 Sat, 28 Oct 2017 08:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349971 The Tribunal found in favor of the appellant, ruling that the Show Cause Notice (SCN) issued for non-payment of service tax was time-barred as it was beyond the statutory limitation period. Since there was no evidence of fraud or intent to evade payment, the demand for penalty under Section 78 was deemed unsustainable. Consequently, the impugned order was set aside, and the appellant was granted consequential relief in accordance with the law. This case underscores the significance of adhering to limitation periods for SCNs and the requirement of establishing fraudulent intent for imposing penalties in service tax evasion cases. Case-Laws Service Tax Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349971