https://www.taxtmi.com/caselaws?id=355812 The Tribunal set aside the demand for service tax beyond the five-year limitation period, leading to a reduction in penalties. The penalty under Section 78 of the Finance Act was decreased as the appellant's declaration under the VCES Scheme matched the demand. Penalties under Sections 77 (2) and 70 were set aside due to non-registration and less payment of service tax. Ultimately, the service tax demand was reduced, the penalty under Section 78 was confirmed, and the penalty under Section 77 (2) was overturned, resulting in the disposal of the appeal. en-us Fri, 17 Nov 2017 00:00:00 +0530 Tue, 20 Feb 2018 06:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355812 The Tribunal set aside the demand for service tax beyond the five-year limitation period, leading to a reduction in penalties. The penalty under Section 78 of the Finance Act was decreased as the appellant's declaration under the VCES Scheme matched the demand. Penalties under Sections 77 (2) and 70 were set aside due to non-registration and less payment of service tax. Ultimately, the service tax demand was reduced, the penalty under Section 78 was confirmed, and the penalty under Section 77 (2) was overturned, resulting in the disposal of the appeal. Case-Laws Service Tax Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355812