https://www.taxtmi.com/caselaws?id=368433 The Tribunal ruled in favor of the appellant on both issues. It held that the extended period of limitation for the show cause notice was not valid as there was no deliberate evasion of service tax by the appellant. Additionally, the appellant was allowed to avail the composition scheme for payment of service tax, with penalties waived and consequential benefits granted. en-us Wed, 12 Sep 2018 00:00:00 +0530 Tue, 09 Oct 2018 06:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368433 The Tribunal ruled in favor of the appellant on both issues. It held that the extended period of limitation for the show cause notice was not valid as there was no deliberate evasion of service tax by the appellant. Additionally, the appellant was allowed to avail the composition scheme for payment of service tax, with penalties waived and consequential benefits granted. Case-Laws Service Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368433