https://www.taxtmi.com/caselaws?id=354322 The Tribunal partially allowed the appeal, upholding the tax liability of the appellant under Business Auxiliary Service but restricting it to the normal period without imposing any penalty. The judgment emphasized interpreting statutes in tax matters and considered the appellant's actions in good faith regarding the extended period for tax demand and penalty under Section 78 of the Finance Act, 1994. en-us Mon, 22 Jan 2018 00:00:00 +0530 Mon, 18 Feb 2019 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354322 The Tribunal partially allowed the appeal, upholding the tax liability of the appellant under Business Auxiliary Service but restricting it to the normal period without imposing any penalty. The judgment emphasized interpreting statutes in tax matters and considered the appellant's actions in good faith regarding the extended period for tax demand and penalty under Section 78 of the Finance Act, 1994. Case-Laws Service Tax Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354322