https://www.taxtmi.com/caselaws?id=439671 The Tribunal partly allowed the appeal, confirming the demand of Service Tax for the normal period while setting aside penalties. The demand for periods before 18.04.2006 was deemed unsustainable due to the absence of legal authority under Section 66A. The extended period of limitation was not justified as there was no intent to evade tax, and the services availed were for revenue-neutral purposes. The impugned order was modified accordingly, favoring the appellant. en-us Wed, 28 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439671 The Tribunal partly allowed the appeal, confirming the demand of Service Tax for the normal period while setting aside penalties. The demand for periods before 18.04.2006 was deemed unsustainable due to the absence of legal authority under Section 66A. The extended period of limitation was not justified as there was no intent to evade tax, and the services availed were for revenue-neutral purposes. The impugned order was modified accordingly, favoring the appellant. Case-Laws Service Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439671