https://www.taxtmi.com/caselaws?id=430209 The Tribunal found that the services provided were exempt under Notification No. 45/2010-ST, making the demand unsustainable on merit. The demand was also beyond the limitation period and lacked evidence of suppression or mala fide intent. Consequently, penalties imposed were set aside, and the appeal was allowed, modifying the impugned order. en-us Fri, 11 Nov 2022 00:00:00 +0530 Fri, 02 Dec 2022 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430209 The Tribunal found that the services provided were exempt under Notification No. 45/2010-ST, making the demand unsustainable on merit. The demand was also beyond the limitation period and lacked evidence of suppression or mala fide intent. Consequently, penalties imposed were set aside, and the appeal was allowed, modifying the impugned order. Case-Laws Service Tax Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430209