https://www.taxtmi.com/caselaws?id=371043 The Appellate Tribunal allowed the appellant's appeal, setting aside the demand and penalties imposed by the Revenue for service tax. The Tribunal held that the Revenue's invocation of an extended period for raising the demand was not valid, resulting in the demand being barred by limitation. As a result, the penalties under Sections 77 and 78 of the Finance Act were set aside, and the appellant's appeal was upheld, leading to the dismissal of the Revenue's appeal for penalty enhancement. en-us Tue, 20 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371043 The Appellate Tribunal allowed the appellant's appeal, setting aside the demand and penalties imposed by the Revenue for service tax. The Tribunal held that the Revenue's invocation of an extended period for raising the demand was not valid, resulting in the demand being barred by limitation. As a result, the penalties under Sections 77 and 78 of the Finance Act were set aside, and the appellant's appeal was upheld, leading to the dismissal of the Revenue's appeal for penalty enhancement. Case-Laws Service Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371043