https://www.taxtmi.com/caselaws?id=439783 The Tribunal ruled in favor of the Appellant, a service provider, in a case concerning Service Tax liability for FY 2015-16 to 2016-17. The Tribunal found that the Service Tax demand was unfounded as it was based solely on data from Income Tax authorities without proper inquiry. The Appellant's claim for exemption under Notification No. 25/2012-ST was upheld, supported by documentary evidence. Additionally, the Show Cause Notice was deemed invalid due to lack of verification and specificity, issued beyond the limitation period. Consequently, the imposition of interest and penalties was set aside, and the appeal was allowed, absolving the Appellant of the tax liability. en-us Wed, 28 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439783 The Tribunal ruled in favor of the Appellant, a service provider, in a case concerning Service Tax liability for FY 2015-16 to 2016-17. The Tribunal found that the Service Tax demand was unfounded as it was based solely on data from Income Tax authorities without proper inquiry. The Appellant's claim for exemption under Notification No. 25/2012-ST was upheld, supported by documentary evidence. Additionally, the Show Cause Notice was deemed invalid due to lack of verification and specificity, issued beyond the limitation period. Consequently, the imposition of interest and penalties was set aside, and the appeal was allowed, absolving the Appellant of the tax liability. Case-Laws Service Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439783