https://www.taxtmi.com/caselaws?id=392187 The Tribunal ruled in favor of the appellant, a truck owner, in an appeal against the demand of service tax under the 'Supply of tangible goods' category for a specific period. The Tribunal held that the appellant's belief that they were engaged in transportation services on behalf of the service recipient, not taxable in their hands, was bonafide. As the demand was confirmed using the extended period of limitation, it was deemed time-barred, and no penalty could be imposed. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief. en-us Thu, 13 Feb 2020 00:00:00 +0530 Wed, 17 Feb 2021 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392187 The Tribunal ruled in favor of the appellant, a truck owner, in an appeal against the demand of service tax under the 'Supply of tangible goods' category for a specific period. The Tribunal held that the appellant's belief that they were engaged in transportation services on behalf of the service recipient, not taxable in their hands, was bonafide. As the demand was confirmed using the extended period of limitation, it was deemed time-barred, and no penalty could be imposed. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief. Case-Laws Service Tax Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392187