https://www.taxtmi.com/caselaws?id=367862 The Tribunal dismissed the Appeal, finding the demand for service tax time-barred. The Tribunal did not delve into the nature of the service provided, as the demand was barred by limitation. Regarding the invocation of the extended time period under Section 73(1), the Tribunal set aside the demand due to the unclear legal position at the relevant time and the absence of penalties. The decision was based on the lack of clarity in the law and the Revenue's acceptance of not imposing penalties. No costs were awarded in this case. en-us Mon, 17 Sep 2018 00:00:00 +0530 Thu, 20 Jun 2019 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367862 The Tribunal dismissed the Appeal, finding the demand for service tax time-barred. The Tribunal did not delve into the nature of the service provided, as the demand was barred by limitation. Regarding the invocation of the extended time period under Section 73(1), the Tribunal set aside the demand due to the unclear legal position at the relevant time and the absence of penalties. The decision was based on the lack of clarity in the law and the Revenue's acceptance of not imposing penalties. No costs were awarded in this case. Case-Laws Service Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367862