https://www.taxtmi.com/caselaws?id=390758 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax beyond the limitation period and not imposing any penalty under Section 78. The Tribunal found that there was no intent to evade payment and no evidence of suppression of facts, fraud, or willful misstatement. As a result, the extended period of limitation was deemed inapplicable, and the appellant was granted consequential relief. en-us Mon, 02 Dec 2019 00:00:00 +0530 Sat, 11 Jan 2020 06:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390758 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax beyond the limitation period and not imposing any penalty under Section 78. The Tribunal found that there was no intent to evade payment and no evidence of suppression of facts, fraud, or willful misstatement. As a result, the extended period of limitation was deemed inapplicable, and the appellant was granted consequential relief. Case-Laws Service Tax Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390758