https://www.taxtmi.com/caselaws?id=360958 The Tribunal held that the entire demand, including penalty under Section 78 of the Finance Act, 1994, was time-barred. Relying on the Commissioner(Appeals)'s finding of no intent to evade payment of service tax, the Tribunal concluded that the extended period could not be invoked. Therefore, the demand was set aside, and the appeal of the appellant was allowed. en-us Thu, 15 Mar 2018 00:00:00 +0530 Fri, 25 May 2018 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360958 The Tribunal held that the entire demand, including penalty under Section 78 of the Finance Act, 1994, was time-barred. Relying on the Commissioner(Appeals)'s finding of no intent to evade payment of service tax, the Tribunal concluded that the extended period could not be invoked. Therefore, the demand was set aside, and the appeal of the appellant was allowed. Case-Laws Service Tax Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360958