https://www.taxtmi.com/caselaws?id=441817 The Tribunal set aside the Commissioner's decision on service tax liability for "Quality Conclave" and "Seminar Receipts" under "Convention Service" and "Sponsorship Service" due to lack of reasoning and application of mind. The Tribunal also found the extended period of limitation invoked by the Commissioner to be unsubstantiated. The matter was remitted back to the Adjudicating Authority for a fresh decision on merits, extended period of limitation, interest, and penalty, allowing both parties to raise all contentions. The appeal was allowed via remand. en-us Thu, 17 Aug 2023 00:00:00 +0530 Fri, 18 Aug 2023 08:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441817 The Tribunal set aside the Commissioner's decision on service tax liability for "Quality Conclave" and "Seminar Receipts" under "Convention Service" and "Sponsorship Service" due to lack of reasoning and application of mind. The Tribunal also found the extended period of limitation invoked by the Commissioner to be unsubstantiated. The matter was remitted back to the Adjudicating Authority for a fresh decision on merits, extended period of limitation, interest, and penalty, allowing both parties to raise all contentions. The appeal was allowed via remand. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441817