https://www.taxtmi.com/caselaws?id=414647 The Tribunal set aside the demand, interest, and penalties for the period post-1st July 2012 as the relevant charging sections did not exist. For the period pre-1st July 2012, the appellant was found liable under Section 66A, but due to unclear findings on the extended limitation period and failure to invoke the proviso to Section 73(1), the entire demand was set aside. Consequently, the penalty under Section 78 and interest under Section 75 were also dismissed. The appeal was allowed, and the impugned order dated 09.10.2015 was overturned with any consequential relief. en-us Thu, 11 Nov 2021 00:00:00 +0530 Wed, 18 Jan 2023 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414647 The Tribunal set aside the demand, interest, and penalties for the period post-1st July 2012 as the relevant charging sections did not exist. For the period pre-1st July 2012, the appellant was found liable under Section 66A, but due to unclear findings on the extended limitation period and failure to invoke the proviso to Section 73(1), the entire demand was set aside. Consequently, the penalty under Section 78 and interest under Section 75 were also dismissed. The appeal was allowed, and the impugned order dated 09.10.2015 was overturned with any consequential relief. Case-Laws Service Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414647