https://www.taxtmi.com/caselaws?id=305181 The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. The decision was based on the determination of revenue neutrality, absence of malafide intention, and the impact of the limitation period on the sustainability of the demand for service tax on imported capital goods. The Tribunal found that the appellant's significant excise duty payments and payment of service tax at the relevant time, along with the utilization of cenvat credit, demonstrated revenue neutrality, leading to the conclusion that the non-payment of service tax did not reflect malafide intention. en-us Wed, 21 Aug 2019 00:00:00 +0530 Tue, 22 Nov 2022 09:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305181 The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. The decision was based on the determination of revenue neutrality, absence of malafide intention, and the impact of the limitation period on the sustainability of the demand for service tax on imported capital goods. The Tribunal found that the appellant's significant excise duty payments and payment of service tax at the relevant time, along with the utilization of cenvat credit, demonstrated revenue neutrality, leading to the conclusion that the non-payment of service tax did not reflect malafide intention. Case-Laws Service Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305181