https://www.taxtmi.com/highlights?id=70898 Extended period of limitation - demand of service tax with penalty - The provisions of section 73(4) of the Finance Act are not applicable because intention of the appellant is not established - penalty under section 78 of the Finance Act is set aside as suppression is not proved - penalty under sections 77(1) and 77(2) of the Finance Act are set aside by invoking the provision of section 80 of the Finance Act - AT en-us Fri, 14 Jul 2023 08:14:53 +0530 Fri, 14 Jul 2023 08:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70898 Extended period of limitation - demand of service tax with penalty - The provisions of section 73(4) of the Finance Act are not applicable because intention of the appellant is not established - penalty under section 78 of the Finance Act is set aside as suppression is not proved - penalty under sections 77(1) and 77(2) of the Finance Act are set aside by invoking the provision of section 80 of the Finance Act - AT Highlights Service Tax Fri, 14 Jul 2023 08:14:53 +0530 https://www.taxtmi.com/highlights?id=70898