https://www.taxtmi.com/caselaws?id=412115 The Tribunal ruled in favor of the appellant in a Service Tax dispute, finding no willful intent to evade duty or suppression of facts. The sudden change in liability from 75% to 100% tax was considered, with the appellant's bonafide belief in paying the lower rate acknowledged. The Tribunal highlighted the risk of double taxation and deemed the extended recovery period unsustainable. The Show Cause Notice for recovery was time-barred, leading to the appeal's allowance and setting aside of the demand. en-us Wed, 08 Sep 2021 00:00:00 +0530 Mon, 24 Jan 2022 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412115 The Tribunal ruled in favor of the appellant in a Service Tax dispute, finding no willful intent to evade duty or suppression of facts. The sudden change in liability from 75% to 100% tax was considered, with the appellant's bonafide belief in paying the lower rate acknowledged. The Tribunal highlighted the risk of double taxation and deemed the extended recovery period unsustainable. The Show Cause Notice for recovery was time-barred, leading to the appeal's allowance and setting aside of the demand. Case-Laws Service Tax Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412115