https://www.taxtmi.com/caselaws?id=367764 The appellant's challenge against the classification of services under "Site Formation, Clearance" for service tax purposes was successful, with the demand and penalty being set aside due to the revenue's failure to prove evasion or misstatement. The longer period of limitation invoked by the revenue was deemed inapplicable, emphasizing the importance of accurate service classification and adherence to limitation periods for tax demands. The appeal on penalty under Section 76, 77 & 78 of the Finance Act, 1994 was rejected as the demand and penalty were already set aside, underscoring the significance of evidence in tax disputes. en-us Mon, 06 Aug 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367764 The appellant's challenge against the classification of services under "Site Formation, Clearance" for service tax purposes was successful, with the demand and penalty being set aside due to the revenue's failure to prove evasion or misstatement. The longer period of limitation invoked by the revenue was deemed inapplicable, emphasizing the importance of accurate service classification and adherence to limitation periods for tax demands. The appeal on penalty under Section 76, 77 & 78 of the Finance Act, 1994 was rejected as the demand and penalty were already set aside, underscoring the significance of evidence in tax disputes. Case-Laws Service Tax Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367764