https://www.taxtmi.com/caselaws?id=358426 The Tribunal partially upheld the impugned order, maintaining the demand for service tax for the normal period and interest but setting aside the penalties imposed under Section 80 of the Finance Act 1994. The Tribunal found that the demand for service tax on post-sale services, categorized as "Information Technology Software Services," was correctly made, despite the Appellant's arguments based on a Supreme Court judgment. The Tribunal also held that the demand raised using the extended period was not sustainable as there was no suppression of facts by the Appellant. en-us Wed, 21 Mar 2018 00:00:00 +0530 Wed, 17 Apr 2019 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358426 The Tribunal partially upheld the impugned order, maintaining the demand for service tax for the normal period and interest but setting aside the penalties imposed under Section 80 of the Finance Act 1994. The Tribunal found that the demand for service tax on post-sale services, categorized as "Information Technology Software Services," was correctly made, despite the Appellant's arguments based on a Supreme Court judgment. The Tribunal also held that the demand raised using the extended period was not sustainable as there was no suppression of facts by the Appellant. Case-Laws Service Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358426