https://www.taxtmi.com/caselaws?id=423871 The Tribunal held the appellant liable to pay service tax under 'Online Information and Data Base Access or Retrieval Service' for services received. The extended period of limitation was deemed not applicable due to the appellant's registration and tax payments, leading to the allowance of the appeal. However, the Revenue's application was granted, confirming the demand for the normal limitation period based on statutory provisions. en-us Wed, 08 Jun 2022 00:00:00 +0530 Fri, 17 Jun 2022 09:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423871 The Tribunal held the appellant liable to pay service tax under 'Online Information and Data Base Access or Retrieval Service' for services received. The extended period of limitation was deemed not applicable due to the appellant's registration and tax payments, leading to the allowance of the appeal. However, the Revenue's application was granted, confirming the demand for the normal limitation period based on statutory provisions. Case-Laws Service Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423871