https://www.taxtmi.com/caselaws?id=369837 The Tribunal upheld part of the service tax demand against BSNL for security deposit adjustments and PCO commissions, ordering payment of interest and penalties but no penalty under Section 76. BSNL successfully challenged the demand on various grounds, with the Tribunal finding the show cause notice time-barred due to lack of evidence of suppression. The Tribunal set aside demands beyond the normal limitation period, restricted liability to the normal time limit, directed quantification with cum tax benefit, and waived all penalties under Section 80 of the Finance Act, 1994. The judgment emphasizes the importance of maintaining records and statutory compliance in service tax matters. en-us Wed, 31 Oct 2018 00:00:00 +0530 Mon, 17 Dec 2018 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369837 The Tribunal upheld part of the service tax demand against BSNL for security deposit adjustments and PCO commissions, ordering payment of interest and penalties but no penalty under Section 76. BSNL successfully challenged the demand on various grounds, with the Tribunal finding the show cause notice time-barred due to lack of evidence of suppression. The Tribunal set aside demands beyond the normal limitation period, restricted liability to the normal time limit, directed quantification with cum tax benefit, and waived all penalties under Section 80 of the Finance Act, 1994. The judgment emphasizes the importance of maintaining records and statutory compliance in service tax matters. Case-Laws Service Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369837