https://www.taxtmi.com/caselaws?id=296190 The Revenue filed an appeal against the dropping of the demand of service tax by the adjudicating authority. The Tribunal upheld the decision of the adjudicating authority, dismissing the Revenue's appeal. The demand for service tax was set aside due to being hit by limitation as there was no evidence of suppression or malafide intent. The penalty under Section 73(3) was set aside since the entire service tax and interest were paid before the notice, and Section 73(4) was deemed inapplicable due to the assessee's genuine belief regarding taxability. en-us Fri, 13 Jul 2018 00:00:00 +0530 Fri, 09 Jul 2021 09:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296190 The Revenue filed an appeal against the dropping of the demand of service tax by the adjudicating authority. The Tribunal upheld the decision of the adjudicating authority, dismissing the Revenue's appeal. The demand for service tax was set aside due to being hit by limitation as there was no evidence of suppression or malafide intent. The penalty under Section 73(3) was set aside since the entire service tax and interest were paid before the notice, and Section 73(4) was deemed inapplicable due to the assessee's genuine belief regarding taxability. Case-Laws Service Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296190