https://www.taxtmi.com/caselaws?id=278805 The High Court upheld the Tribunal's decision on the limitation period for Service Tax liability. The adjudicating authority's refusal to adjust amounts paid during proceedings was overturned, directing a refund after adjusting confirmed duty liability and interest. The penalty under Section 76 was set aside by invoking Section 80 of the Finance Act, 1994, due to the appellant's status as a State Government Body. The appeals were disposed of with instructions to refund the amounts paid and cancel the penalty. en-us Wed, 27 Sep 2017 00:00:00 +0530 Fri, 22 Feb 2019 06:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278805 The High Court upheld the Tribunal's decision on the limitation period for Service Tax liability. The adjudicating authority's refusal to adjust amounts paid during proceedings was overturned, directing a refund after adjusting confirmed duty liability and interest. The penalty under Section 76 was set aside by invoking Section 80 of the Finance Act, 1994, due to the appellant's status as a State Government Body. The appeals were disposed of with instructions to refund the amounts paid and cancel the penalty. Case-Laws Service Tax Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278805