https://www.taxtmi.com/caselaws?id=371491 The tribunal allowed the appeal, setting aside the impugned order. Key points include the time-barred nature of demands prior to 23.10.2008 and the second Show Cause Notice for the period 2013-14. Services provided in Jammu & Kashmir were exempt under Section 64 of the Finance Act. The penalty under Section 77 was upheld, while penalties under Sections 76 and 78 were set aside. The appellant was also granted Cenvat Credit on spare parts and input services. en-us Fri, 30 Nov 2018 00:00:00 +0530 Mon, 02 Nov 2020 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371491 The tribunal allowed the appeal, setting aside the impugned order. Key points include the time-barred nature of demands prior to 23.10.2008 and the second Show Cause Notice for the period 2013-14. Services provided in Jammu & Kashmir were exempt under Section 64 of the Finance Act. The penalty under Section 77 was upheld, while penalties under Sections 76 and 78 were set aside. The appellant was also granted Cenvat Credit on spare parts and input services. Case-Laws Service Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371491