https://www.taxtmi.com/caselaws?id=357306 The Tribunal ruled in favor of the appellant in the appeal against the demand of service tax under Business Auxiliary Service under the reverse charge mechanism for the period April 2006 to March 2008. The Tribunal set aside the demand and penalty as the extended period of limitation was not applicable under Section 66A of the Finance Act, 1994, based on the interpretation of the law and relevant precedents, including the Indian National Shipowners Association case. en-us Wed, 14 Mar 2018 00:00:00 +0530 Wed, 21 Mar 2018 08:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357306 The Tribunal ruled in favor of the appellant in the appeal against the demand of service tax under Business Auxiliary Service under the reverse charge mechanism for the period April 2006 to March 2008. The Tribunal set aside the demand and penalty as the extended period of limitation was not applicable under Section 66A of the Finance Act, 1994, based on the interpretation of the law and relevant precedents, including the Indian National Shipowners Association case. Case-Laws Service Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357306