https://www.taxtmi.com/caselaws?id=364857 The Tribunal set aside a tax demand against the appellant for a discrepancy in service tax payment, finding the invocation of extended time limit unjustified. The demand, based on audit findings without proper suppression allegations, lacked justification. Despite partial payment by the appellant, penalties were waived due to the absence of valid reasoning for the extended time limit. The case emphasizes the need for tax authorities to provide valid justifications for extending time limits and the impact of partial payments on penalty imposition in tax disputes. en-us Wed, 25 Jul 2018 00:00:00 +0530 Mon, 06 Aug 2018 08:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364857 The Tribunal set aside a tax demand against the appellant for a discrepancy in service tax payment, finding the invocation of extended time limit unjustified. The demand, based on audit findings without proper suppression allegations, lacked justification. Despite partial payment by the appellant, penalties were waived due to the absence of valid reasoning for the extended time limit. The case emphasizes the need for tax authorities to provide valid justifications for extending time limits and the impact of partial payments on penalty imposition in tax disputes. Case-Laws Service Tax Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364857