https://www.taxtmi.com/caselaws?id=441766 The Tribunal partially allowed the appeal, upholding the demand for the normal time period and setting aside the demand for the extended period. The penalty imposed under Section 78 of the Finance Act, 1994 was modified based on the confusion surrounding the classification of services provided by the appellant and their failure to provide adequate evidence to support their claims. en-us Wed, 16 Aug 2023 00:00:00 +0530 Wed, 16 Aug 2023 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441766 The Tribunal partially allowed the appeal, upholding the demand for the normal time period and setting aside the demand for the extended period. The penalty imposed under Section 78 of the Finance Act, 1994 was modified based on the confusion surrounding the classification of services provided by the appellant and their failure to provide adequate evidence to support their claims. Case-Laws Service Tax Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441766