https://www.taxtmi.com/caselaws?id=360651 The case involved a dispute over the Service Tax liability on outward freight by the appellants. The Original Authority held that the appellants were not eligible for exemption under Notification No.34/2004-ST for freight charges exceeding Rs. 750 but below Rs. 1500. The Commissioner (Appeals) upheld the demand for Service Tax but set aside the penalty under Section 78 due to the appellants' compliance with the law for freight charges above Rs. 1500. The Tribunal ruled in favor of the appellants, finding no suppression of facts and deeming the extended period of limitation inapplicable, ultimately allowing their appeal. en-us Tue, 20 Feb 2018 00:00:00 +0530 Mon, 21 May 2018 08:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360651 The case involved a dispute over the Service Tax liability on outward freight by the appellants. The Original Authority held that the appellants were not eligible for exemption under Notification No.34/2004-ST for freight charges exceeding Rs. 750 but below Rs. 1500. The Commissioner (Appeals) upheld the demand for Service Tax but set aside the penalty under Section 78 due to the appellants' compliance with the law for freight charges above Rs. 1500. The Tribunal ruled in favor of the appellants, finding no suppression of facts and deeming the extended period of limitation inapplicable, ultimately allowing their appeal. Case-Laws Service Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360651