https://www.taxtmi.com/caselaws?id=364481 The Tribunal ruled in favor of the appellant, setting aside the demand of Service Tax beyond the normal limitation period. The Commissioner's invocation of the extended period of limitation was deemed unsustainable due to lack of malafide intent on the part of the assessee. The Tribunal also upheld the applicability of the Small Scale Exemption Notification No.6/2005, stating that no duty liability should arise for the appellant. The matter was remanded for re-quantification of any demand falling within the normal limitation period, considering the small scale exemption notification during that time. en-us Fri, 25 May 2018 00:00:00 +0530 Tue, 31 Jul 2018 07:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364481 The Tribunal ruled in favor of the appellant, setting aside the demand of Service Tax beyond the normal limitation period. The Commissioner's invocation of the extended period of limitation was deemed unsustainable due to lack of malafide intent on the part of the assessee. The Tribunal also upheld the applicability of the Small Scale Exemption Notification No.6/2005, stating that no duty liability should arise for the appellant. The matter was remanded for re-quantification of any demand falling within the normal limitation period, considering the small scale exemption notification during that time. Case-Laws Service Tax Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364481