https://www.taxtmi.com/caselaws?id=304378 The appeal was filed by M/s. Coal India Limited challenging the demand of service tax under Management Consultancy services for the period 2002-03 to 2007-08, along with interest and penalty. The Tribunal ruled in favor of the appellant, noting the absence of intentional non-payment of service tax and insufficient evidence of wilful suppression to evade tax. Consequently, the demand for service tax for the extended period was set aside, and penalties under Sections 77 and 78 were overturned. The appeal was allowed for recalculating the service tax for the normal limitation period on a cum-tax basis. en-us Tue, 25 Jun 2019 00:00:00 +0530 Fri, 23 Sep 2022 08:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304378 The appeal was filed by M/s. Coal India Limited challenging the demand of service tax under Management Consultancy services for the period 2002-03 to 2007-08, along with interest and penalty. The Tribunal ruled in favor of the appellant, noting the absence of intentional non-payment of service tax and insufficient evidence of wilful suppression to evade tax. Consequently, the demand for service tax for the extended period was set aside, and penalties under Sections 77 and 78 were overturned. The appeal was allowed for recalculating the service tax for the normal limitation period on a cum-tax basis. Case-Laws Service Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304378