https://www.taxtmi.com/caselaws?id=353108 The Tribunal ruled in favor of the appellant in a dispute over Service Tax liability on construction activity. The Commissioner's decision confirming tax liability was overturned, with the Tribunal deeming the demand invoking the extended period as legally unsustainable. The appellant's belief in non-liability to service tax for the period before 01.06.2007 was considered, leading to the rejection of the demand under Section 73. The appeal was allowed on the question of limitation, resulting in the appellant's favor in the case. en-us Tue, 21 Nov 2017 00:00:00 +0530 Thu, 28 Dec 2017 07:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353108 The Tribunal ruled in favor of the appellant in a dispute over Service Tax liability on construction activity. The Commissioner's decision confirming tax liability was overturned, with the Tribunal deeming the demand invoking the extended period as legally unsustainable. The appellant's belief in non-liability to service tax for the period before 01.06.2007 was considered, leading to the rejection of the demand under Section 73. The appeal was allowed on the question of limitation, resulting in the appellant's favor in the case. Case-Laws Service Tax Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353108