https://www.taxtmi.com/caselaws?id=430523 The Tribunal allowed the appeal, ruling that the forfeiture of the advance payment did not constitute a declared service under Section 66E(e) of the Finance Act, 1994. The appellant was not liable to pay service tax on the forfeited amount, and the extended period of limitation was deemed inapplicable. en-us Mon, 18 Jul 2022 00:00:00 +0530 Tue, 22 Nov 2022 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430523 The Tribunal allowed the appeal, ruling that the forfeiture of the advance payment did not constitute a declared service under Section 66E(e) of the Finance Act, 1994. The appellant was not liable to pay service tax on the forfeited amount, and the extended period of limitation was deemed inapplicable. Case-Laws Service Tax Mon, 18 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430523