https://www.taxtmi.com/caselaws?id=427998 The Court dismissed the appeal by the revenue department, ruling in favor of the respondent. It found no intentional non-payment or suppression to invoke the extended period of limitation for service tax related to "Management of Business Consultancy Service." The Court emphasized the respondent's registration under the new tax category and subsequent compliance, indicating no willful evasion of tax. Legal precedents cited were deemed inapplicable, and the Court upheld the Tribunal's decision, concluding no interference was warranted. en-us Mon, 19 Sep 2022 00:00:00 +0530 Wed, 12 Apr 2023 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427998 The Court dismissed the appeal by the revenue department, ruling in favor of the respondent. It found no intentional non-payment or suppression to invoke the extended period of limitation for service tax related to "Management of Business Consultancy Service." The Court emphasized the respondent's registration under the new tax category and subsequent compliance, indicating no willful evasion of tax. Legal precedents cited were deemed inapplicable, and the Court upheld the Tribunal's decision, concluding no interference was warranted. Case-Laws Central Excise Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427998