https://www.taxtmi.com/caselaws?id=371317 The appellant successfully appealed against the demand of service tax, interest, and penalty under reverse charge mechanism. The extended period of limitation was deemed inapplicable as no mala-fide intent was found due to the entitlement of cenvat credit. Consequently, the demand related to the extended period was set aside, and no penalty was imposed. Additionally, it was established that no penalty could be imposed for the demand within the limitation period as the show cause notice lacked jurisdiction, leading to the dropping of proceedings against the appellant. en-us Tue, 20 Nov 2018 00:00:00 +0530 Mon, 03 Dec 2018 09:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371317 The appellant successfully appealed against the demand of service tax, interest, and penalty under reverse charge mechanism. The extended period of limitation was deemed inapplicable as no mala-fide intent was found due to the entitlement of cenvat credit. Consequently, the demand related to the extended period was set aside, and no penalty was imposed. Additionally, it was established that no penalty could be imposed for the demand within the limitation period as the show cause notice lacked jurisdiction, leading to the dropping of proceedings against the appellant. Case-Laws Service Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371317