https://www.taxtmi.com/caselaws?id=365337 The tribunal allowed the appeal, setting aside the demand of Service Tax, interest, and penalty imposed on the appellant. The tribunal held that the demand was time-barred as the transactions were properly reflected in the appellant's business records, indicating no fraudulent intent to evade tax. The invocation of a longer limitation period was deemed unjustified, emphasizing the importance of transparently recorded facts in business records to prevent unwarranted extensions of limitation periods. en-us Mon, 09 Jul 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365337 The tribunal allowed the appeal, setting aside the demand of Service Tax, interest, and penalty imposed on the appellant. The tribunal held that the demand was time-barred as the transactions were properly reflected in the appellant's business records, indicating no fraudulent intent to evade tax. The invocation of a longer limitation period was deemed unjustified, emphasizing the importance of transparently recorded facts in business records to prevent unwarranted extensions of limitation periods. Case-Laws Service Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365337