https://www.taxtmi.com/caselaws?id=371254 The Tribunal held that the show cause notice issued by the Department for alleged non-payment of Service Tax amounting to Rs. 67,918 was barred by limitation. The Tribunal found that the appellant's refund claim, though initially rejected, was later allowed by the Commissioner (Appeals). Despite the Department's argument that the appellant should have deposited the disputed tax amount, the Tribunal ruled in favor of the appellant, stating that the payment made, even under a wrong Code, should not incur further liabilities. The Tribunal deemed the Department's allegation of suppression of facts unsustainable, ultimately allowing the appeal in favor of the appellant. en-us Tue, 13 Nov 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371254 The Tribunal held that the show cause notice issued by the Department for alleged non-payment of Service Tax amounting to Rs. 67,918 was barred by limitation. The Tribunal found that the appellant's refund claim, though initially rejected, was later allowed by the Commissioner (Appeals). Despite the Department's argument that the appellant should have deposited the disputed tax amount, the Tribunal ruled in favor of the appellant, stating that the payment made, even under a wrong Code, should not incur further liabilities. The Tribunal deemed the Department's allegation of suppression of facts unsustainable, ultimately allowing the appeal in favor of the appellant. Case-Laws Service Tax Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371254