https://www.taxtmi.com/caselaws?id=30182 The Tribunal allowed the appeal by remanding the case to the Original Authority for re-quantification and penalty imposition within a specified timeframe. The decision was based on the Commissioner's failure to examine the case on merits, address the plea of limitation, and correctly categorize the Service Tax liability. The Tribunal emphasized the need for a comprehensive review, including considering the time bar issue, to ensure a fair hearing for the appellants. en-us Mon, 28 Jan 2008 00:00:00 +0530 Mon, 24 Mar 2014 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30182 The Tribunal allowed the appeal by remanding the case to the Original Authority for re-quantification and penalty imposition within a specified timeframe. The decision was based on the Commissioner's failure to examine the case on merits, address the plea of limitation, and correctly categorize the Service Tax liability. The Tribunal emphasized the need for a comprehensive review, including considering the time bar issue, to ensure a fair hearing for the appellants. Case-Laws Service Tax Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30182