https://www.taxtmi.com/caselaws?id=350547 The Appellate Tribunal allowed the appeal filed by M/s. Jet Air Pvt. Ltd. against the Order-in-Original confirming a service tax demand, interest, and penalties. The Tribunal held that the demand was time-barred, as the show-cause notice was issued beyond the statutory period, and there was no intent to evade payment. The self-adjustment made by the appellant under Rule 6(3) of the Service Tax Rules was deemed valid. The Tribunal emphasized statutory limitations, lack of intent to evade payment, and the permissibility of self-adjustment, setting aside the original order and ruling in favor of the appellant. en-us Thu, 19 Oct 2017 00:00:00 +0530 Thu, 16 Nov 2017 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350547 The Appellate Tribunal allowed the appeal filed by M/s. Jet Air Pvt. Ltd. against the Order-in-Original confirming a service tax demand, interest, and penalties. The Tribunal held that the demand was time-barred, as the show-cause notice was issued beyond the statutory period, and there was no intent to evade payment. The self-adjustment made by the appellant under Rule 6(3) of the Service Tax Rules was deemed valid. The Tribunal emphasized statutory limitations, lack of intent to evade payment, and the permissibility of self-adjustment, setting aside the original order and ruling in favor of the appellant. Case-Laws Service Tax Thu, 19 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350547