https://www.taxtmi.com/caselaws?id=367331 The Tribunal modified the order, setting aside the demand for the extended period, providing relief to the appellant. The penalties imposed under Sections 76 and 78 of the Finance Act, 1994 were waived by the Commissioner (Appeals) invoking Section 80 of the Finance Act, 1994. The appellant's argument on the ground of limitation was considered, and the Tribunal found the demand for the extended period unsustainable due to an interpretational issue and lack of evidence of suppression of facts. en-us Tue, 26 Jun 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367331 The Tribunal modified the order, setting aside the demand for the extended period, providing relief to the appellant. The penalties imposed under Sections 76 and 78 of the Finance Act, 1994 were waived by the Commissioner (Appeals) invoking Section 80 of the Finance Act, 1994. The appellant's argument on the ground of limitation was considered, and the Tribunal found the demand for the extended period unsustainable due to an interpretational issue and lack of evidence of suppression of facts. Case-Laws Service Tax Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367331