https://www.taxtmi.com/caselaws?id=389673 The tribunal held that the appellant was not entitled to exemption under notification 03/94 (ST) for telephones used beyond local calls, as the exemption was strictly for local calls as per Indian Telephone Rules. The demand invoking an extended period of limitation was set aside due to lack of clear evidence of intentional suppression to evade tax. Penalties under Sections 76 & 77 were upheld, while the penalty under Section 78 was overturned. The case was remanded for recomputation of penalties and demands, emphasizing strict interpretation of exemption notifications and the need for clear evidence to establish intent to evade payment. en-us Thu, 14 Nov 2019 00:00:00 +0530 Wed, 18 Nov 2020 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389673 The tribunal held that the appellant was not entitled to exemption under notification 03/94 (ST) for telephones used beyond local calls, as the exemption was strictly for local calls as per Indian Telephone Rules. The demand invoking an extended period of limitation was set aside due to lack of clear evidence of intentional suppression to evade tax. Penalties under Sections 76 & 77 were upheld, while the penalty under Section 78 was overturned. The case was remanded for recomputation of penalties and demands, emphasizing strict interpretation of exemption notifications and the need for clear evidence to establish intent to evade payment. Case-Laws Service Tax Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389673