https://www.taxtmi.com/caselaws?id=444661 The Tribunal set aside the impugned order, allowing the appellant's appeal with consequential relief. It found the demand for service tax for a specific period incorrect and upheld the appellant's entitlement to SSI exemption. The Tribunal ruled that the extended period of limitation was unjustified and the imposition of penalties under Sections 76 and 77 was unlawful. It noted that the orders were passed without proper appreciation of facts, leading to the decision in favor of the appellant. en-us Tue, 17 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444661 The Tribunal set aside the impugned order, allowing the appellant's appeal with consequential relief. It found the demand for service tax for a specific period incorrect and upheld the appellant's entitlement to SSI exemption. The Tribunal ruled that the extended period of limitation was unjustified and the imposition of penalties under Sections 76 and 77 was unlawful. It noted that the orders were passed without proper appreciation of facts, leading to the decision in favor of the appellant. Case-Laws Service Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444661