https://www.taxtmi.com/caselaws?id=290122 In the absence of evidence of suppression or mala fide intention, the major portion of the service tax demand was held time-barred, as the assessee could reasonably claim a bona fide belief that the activity was not taxable. The remaining demand for works contract activity at sub-stations was remanded for fresh contract-wise examination to determine whether each contract was primarily connected with transmission of electricity and eligible for exemption. Since the substantial demand was set aside on limitation, the penalties also could not survive and were set aside in full. en-us Thu, 28 Nov 2019 00:00:00 +0530 Wed, 09 Sep 2020 18:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290122 In the absence of evidence of suppression or mala fide intention, the major portion of the service tax demand was held time-barred, as the assessee could reasonably claim a bona fide belief that the activity was not taxable. The remaining demand for works contract activity at sub-stations was remanded for fresh contract-wise examination to determine whether each contract was primarily connected with transmission of electricity and eligible for exemption. Since the substantial demand was set aside on limitation, the penalties also could not survive and were set aside in full. Case-Laws Service Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290122