https://www.taxtmi.com/caselaws?id=357726 The Tribunal set aside the demands related to the extended period and waived the penalty imposed on the appellant, ruling that the appellant's lack of mala-fide intention meant the extended period of limitation was not applicable. The Tribunal found that the appellant could have availed cenvat credit and paid less service tax on final services if they had paid service tax on Inward Goods Transportation Service. The Tribunal concluded that the Supreme Court decision cited by the respondent on revenue neutrality was not directly applicable in this case. en-us Mon, 26 Feb 2018 00:00:00 +0530 Thu, 29 Mar 2018 07:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357726 The Tribunal set aside the demands related to the extended period and waived the penalty imposed on the appellant, ruling that the appellant's lack of mala-fide intention meant the extended period of limitation was not applicable. The Tribunal found that the appellant could have availed cenvat credit and paid less service tax on final services if they had paid service tax on Inward Goods Transportation Service. The Tribunal concluded that the Supreme Court decision cited by the respondent on revenue neutrality was not directly applicable in this case. Case-Laws Service Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357726