https://www.taxtmi.com/caselaws?id=357544 The Revenue's appeal against the dropping of demand and limitation period for service tax liability was dismissed by the Tribunal. The Commissioner (Appeals) had held that the respondent's activities were not liable to tax before a certain date due to a tax entry amendment and found no suppression or willful misstatement by the respondent. The Tribunal upheld the Commissioner's findings, noting that the Revenue failed to provide material facts to support their argument of full liability without limitation. The Tribunal also agreed with the Commissioner's analysis on the limitation issue, finding no grounds to invoke the extended period based on the evidence presented. en-us Fri, 09 Feb 2018 00:00:00 +0530 Sat, 24 Mar 2018 08:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357544 The Revenue's appeal against the dropping of demand and limitation period for service tax liability was dismissed by the Tribunal. The Commissioner (Appeals) had held that the respondent's activities were not liable to tax before a certain date due to a tax entry amendment and found no suppression or willful misstatement by the respondent. The Tribunal upheld the Commissioner's findings, noting that the Revenue failed to provide material facts to support their argument of full liability without limitation. The Tribunal also agreed with the Commissioner's analysis on the limitation issue, finding no grounds to invoke the extended period based on the evidence presented. Case-Laws Service Tax Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357544