https://www.taxtmi.com/caselaws?id=441874 The Tribunal set aside the impugned order, allowing the appeal due to the time-barred nature of the demand. The show cause notice was issued beyond the prescribed one-year limit, rendering the service tax demand unsustainable. The Tribunal found no evidence of fraud, collusion, or willful misstatement by the appellant, who had regularly filed returns and disclosed all pertinent information. Consequently, penalties were not imposed, and the appellant was granted consequential relief as per law. The Tribunal refrained from addressing the merits of the service tax liability on commission income, as the limitation issue was decisive. en-us Thu, 17 Aug 2023 00:00:00 +0530 Wed, 27 Mar 2024 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441874 The Tribunal set aside the impugned order, allowing the appeal due to the time-barred nature of the demand. The show cause notice was issued beyond the prescribed one-year limit, rendering the service tax demand unsustainable. The Tribunal found no evidence of fraud, collusion, or willful misstatement by the appellant, who had regularly filed returns and disclosed all pertinent information. Consequently, penalties were not imposed, and the appellant was granted consequential relief as per law. The Tribunal refrained from addressing the merits of the service tax liability on commission income, as the limitation issue was decisive. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441874