https://www.taxtmi.com/caselaws?id=359072 The Tribunal ruled in favor of the appellant, setting aside the impugned order on grounds of limitation. The appellant's argument that the proceedings were time-barred due to delayed initiation was upheld, leading to the allowance of all appeals. The decision highlighted the importance of timely issuance of protective show cause notices by the department and emphasized the burden of proof on the Revenue to establish tax liability under specific service categories. en-us Fri, 16 Feb 2018 00:00:00 +0530 Tue, 24 Apr 2018 07:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359072 The Tribunal ruled in favor of the appellant, setting aside the impugned order on grounds of limitation. The appellant's argument that the proceedings were time-barred due to delayed initiation was upheld, leading to the allowance of all appeals. The decision highlighted the importance of timely issuance of protective show cause notices by the department and emphasized the burden of proof on the Revenue to establish tax liability under specific service categories. Case-Laws Service Tax Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359072