https://www.taxtmi.com/caselaws?id=379115 The Tribunal restricted the demand for service tax to the normal period under Section 73 for a Mandi Samiti renting shops and outlets, ruling out penalties under Sections 76, 77, and 78. The extended time proviso was deemed unjustified, and penalties were set aside due to circumstances surrounding non-payment of service tax. The matter was remanded for re-adjudication, based on legal provisions and precedents. en-us Wed, 24 Oct 2018 00:00:00 +0530 Sun, 28 Apr 2019 12:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379115 The Tribunal restricted the demand for service tax to the normal period under Section 73 for a Mandi Samiti renting shops and outlets, ruling out penalties under Sections 76, 77, and 78. The extended time proviso was deemed unjustified, and penalties were set aside due to circumstances surrounding non-payment of service tax. The matter was remanded for re-adjudication, based on legal provisions and precedents. Case-Laws Service Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379115