https://www.taxtmi.com/caselaws?id=32767 Service tax demand and related penalties were found unsustainable where the show-cause notice did not allege wilful suppression of facts or invoke the extended period of limitation under Section 73 of the Finance Act, 1994. Although the assessee was treated as having provided taxable rent-a-cab scheme operator service and the exemption under Notification No. 3/99-ST was applicable only up to 31.3.2000, the record did not support the ingredient necessary to sustain the longer limitation period. On that basis, the demand and penalties were set aside in favour of the assessee. en-us Mon, 05 Jan 2009 00:00:00 +0530 Wed, 19 Aug 2009 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32767 Service tax demand and related penalties were found unsustainable where the show-cause notice did not allege wilful suppression of facts or invoke the extended period of limitation under Section 73 of the Finance Act, 1994. Although the assessee was treated as having provided taxable rent-a-cab scheme operator service and the exemption under Notification No. 3/99-ST was applicable only up to 31.3.2000, the record did not support the ingredient necessary to sustain the longer limitation period. On that basis, the demand and penalties were set aside in favour of the assessee. Case-Laws Service Tax Mon, 05 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32767