https://www.taxtmi.com/caselaws?id=378369 The Tribunal set aside the demand on commitment charges, ruling them as taxable interest. The demand was beyond the show cause notice's scope, leading to its dismissal. The Department's attempt to extend the limitation period was rejected due to lack of evidence, resulting in the appeal being allowed. en-us Thu, 20 Dec 2018 00:00:00 +0530 Mon, 15 Apr 2019 06:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378369 The Tribunal set aside the demand on commitment charges, ruling them as taxable interest. The demand was beyond the show cause notice's scope, leading to its dismissal. The Department's attempt to extend the limitation period was rejected due to lack of evidence, resulting in the appeal being allowed. Case-Laws Service Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378369