https://www.taxtmi.com/caselaws?id=373088 The Tribunal held that the Show Cause Notice issued beyond the limitation period was time-barred. It emphasized that the burden of proving suppression rested with the Department, which failed to provide sufficient evidence. The appellant's argument against penalties was accepted, citing the statutory provision post-amendment in Section 80. The Order of Commissioner(Appeals) was set aside, and the appeal was allowed in favor of the appellant. en-us Mon, 19 Nov 2018 00:00:00 +0530 Mon, 07 Jan 2019 12:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373088 The Tribunal held that the Show Cause Notice issued beyond the limitation period was time-barred. It emphasized that the burden of proving suppression rested with the Department, which failed to provide sufficient evidence. The appellant's argument against penalties was accepted, citing the statutory provision post-amendment in Section 80. The Order of Commissioner(Appeals) was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373088