https://www.taxtmi.com/caselaws?id=353824 The Tribunal partially allowed the appeal, setting aside the order and remanding the matter for recalculating service tax liability within the normal limitation period. The appellant was absolved of penalty imposition due to lack of concrete evidence of malafides. The service tax liability of Rs. 1,23,769 was upheld, with the appellant required to pay interest within the prescribed time frame. The Tribunal emphasized the burden of proof on the department for invoking the extended limitation period and deemed the equal penalty unjustified. en-us Mon, 18 Dec 2017 00:00:00 +0530 Sat, 13 Jan 2018 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353824 The Tribunal partially allowed the appeal, setting aside the order and remanding the matter for recalculating service tax liability within the normal limitation period. The appellant was absolved of penalty imposition due to lack of concrete evidence of malafides. The service tax liability of Rs. 1,23,769 was upheld, with the appellant required to pay interest within the prescribed time frame. The Tribunal emphasized the burden of proof on the department for invoking the extended limitation period and deemed the equal penalty unjustified. Case-Laws Service Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353824