https://www.taxtmi.com/caselaws?id=385410 The Tribunal ruled in favor of the appellant, finding discrepancies in service tax payments based on Form 26AS and ST-3 Returns. While a partial demand was confirmed with interest and penalties, the extended period for demand and penalty imposition was deemed inapplicable. The appellant successfully argued against the demand, citing exemptions for certain services and disputing their classification as a C&F Agent. The case was remanded for re-decision within the limitation period, allowing the appellant to present their case further. en-us Mon, 02 Sep 2019 00:00:00 +0530 Thu, 05 Sep 2019 07:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385410 The Tribunal ruled in favor of the appellant, finding discrepancies in service tax payments based on Form 26AS and ST-3 Returns. While a partial demand was confirmed with interest and penalties, the extended period for demand and penalty imposition was deemed inapplicable. The appellant successfully argued against the demand, citing exemptions for certain services and disputing their classification as a C&F Agent. The case was remanded for re-decision within the limitation period, allowing the appellant to present their case further. Case-Laws Service Tax Mon, 02 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385410