https://www.taxtmi.com/caselaws?id=376595 The Tribunal found that the appellant did not deliberately evade payment of service tax and lacked malafide intent. As there was no suppression of facts to evade tax, the demand was considered time-barred. The show cause notice did not establish any positive act of suppression, leading to the impugned order being set aside. The appeal was allowed, granting consequential relief as per the law. en-us Fri, 08 Mar 2019 00:00:00 +0530 Wed, 13 Mar 2019 07:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376595 The Tribunal found that the appellant did not deliberately evade payment of service tax and lacked malafide intent. As there was no suppression of facts to evade tax, the demand was considered time-barred. The show cause notice did not establish any positive act of suppression, leading to the impugned order being set aside. The appeal was allowed, granting consequential relief as per the law. Case-Laws Service Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376595