https://www.taxtmi.com/caselaws?id=446754 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that affirmed the service tax demand under section 73 of the Finance Act, 1994, along with interest and penalty. It found that the appellant, engaged in the trading of yarn and utilizing Goods Transport Agencies, complied with exemption notification no. 32/2004-ST by providing necessary declarations. The Tribunal ruled that the appellant was entitled to the exemption, nullifying the demand, interest, and penalty, and deemed the invocation of the extended period unsustainable. en-us Thu, 07 Dec 2023 00:00:00 +0530 Mon, 11 Dec 2023 08:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446754 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that affirmed the service tax demand under section 73 of the Finance Act, 1994, along with interest and penalty. It found that the appellant, engaged in the trading of yarn and utilizing Goods Transport Agencies, complied with exemption notification no. 32/2004-ST by providing necessary declarations. The Tribunal ruled that the appellant was entitled to the exemption, nullifying the demand, interest, and penalty, and deemed the invocation of the extended period unsustainable. Case-Laws Service Tax Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446754