https://www.taxtmi.com/caselaws?id=373869 The Tribunal held that the demand raised against the appellant for non-payment of service tax was barred by limitation. It was found that the appellant's request for clarification from the Commissioner, coupled with regular filing of returns and discharge of duty, precluded the invocation of the extended period. Penalties were deemed unwarranted due to the lack of intent to evade payment. The impugned order was modified, restricting the service tax demand and setting aside remaining demands and penalties. en-us Fri, 14 Dec 2018 00:00:00 +0530 Tue, 22 Jan 2019 08:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373869 The Tribunal held that the demand raised against the appellant for non-payment of service tax was barred by limitation. It was found that the appellant's request for clarification from the Commissioner, coupled with regular filing of returns and discharge of duty, precluded the invocation of the extended period. Penalties were deemed unwarranted due to the lack of intent to evade payment. The impugned order was modified, restricting the service tax demand and setting aside remaining demands and penalties. Case-Laws Service Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373869