https://www.taxtmi.com/caselaws?id=32266 The Tribunal upheld the demand for tax at the increased rate for services provided post-tax rate hike but set aside penalties, citing no intent to evade tax due to timely payment at the lower rate. The demand within the normal limitation period was upheld, while the demand for the extended period and penalties were dismissed. The adjudicating authority was directed to re-calculate tax liability with cum-tax benefit within the normal period. en-us Wed, 07 Jan 2009 00:00:00 +0530 Wed, 10 Mar 2010 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32266 The Tribunal upheld the demand for tax at the increased rate for services provided post-tax rate hike but set aside penalties, citing no intent to evade tax due to timely payment at the lower rate. The demand within the normal limitation period was upheld, while the demand for the extended period and penalties were dismissed. The adjudicating authority was directed to re-calculate tax liability with cum-tax benefit within the normal period. Case-Laws Service Tax Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32266