https://www.taxtmi.com/caselaws?id=372342 The Tribunal partially allowed the appeal, upholding a smaller demand for service tax while setting aside the demand for the extended period and corresponding penalties. The Tribunal ruled that the issue of the applicable service tax rate was a matter of interpretation of law, and thus, the longer period of demand could not be invoked. The penalty related to the smaller demand was also set aside. The decision focused on the interpretation of law and limitation grounds, without delving into the merits of the case. en-us Fri, 07 Dec 2018 00:00:00 +0530 Fri, 21 Dec 2018 06:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372342 The Tribunal partially allowed the appeal, upholding a smaller demand for service tax while setting aside the demand for the extended period and corresponding penalties. The Tribunal ruled that the issue of the applicable service tax rate was a matter of interpretation of law, and thus, the longer period of demand could not be invoked. The penalty related to the smaller demand was also set aside. The decision focused on the interpretation of law and limitation grounds, without delving into the merits of the case. Case-Laws Service Tax Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372342