https://www.taxtmi.com/caselaws?id=432027 The Tribunal set aside the confirmation of demand of service tax, interest, and penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appellant's argument for exemption from service tax under specific notifications was upheld, emphasizing that the demand was barred by limitation due to the absence of intention to evade tax. The Tribunal also ruled in favor of the appellant regarding the availability of service tax as credit and the issuance of the show cause notice, ultimately allowing the appeal with consequential relief. en-us Thu, 22 Dec 2022 00:00:00 +0530 Mon, 26 Dec 2022 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432027 The Tribunal set aside the confirmation of demand of service tax, interest, and penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appellant's argument for exemption from service tax under specific notifications was upheld, emphasizing that the demand was barred by limitation due to the absence of intention to evade tax. The Tribunal also ruled in favor of the appellant regarding the availability of service tax as credit and the issuance of the show cause notice, ultimately allowing the appeal with consequential relief. Case-Laws Service Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432027