https://www.taxtmi.com/caselaws?id=439786 The Tribunal ruled in favor of the Appellant, finding no service tax liability as the service provider had an office in Mumbai and had paid the tax. The Notice invoking the extended period of limitation was deemed unjustified, leading to the waiver of penalties under sections 77 and 78 of the Finance Act. Citing legal precedents emphasizing timely issuance of Show Cause Notices, the Tribunal allowed the appeal and waived penalties under section 80 of the Finance Act, 1994. en-us Wed, 28 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439786 The Tribunal ruled in favor of the Appellant, finding no service tax liability as the service provider had an office in Mumbai and had paid the tax. The Notice invoking the extended period of limitation was deemed unjustified, leading to the waiver of penalties under sections 77 and 78 of the Finance Act. Citing legal precedents emphasizing timely issuance of Show Cause Notices, the Tribunal allowed the appeal and waived penalties under section 80 of the Finance Act, 1994. Case-Laws Service Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439786