https://www.taxtmi.com/caselaws?id=34929 The Appellate Tribunal CESTAT, Bangalore, allowed the assessee's appeal and rejected the revenue's appeal against Order-in-Original No. 01/2008-ST. The tribunal set aside the impugned order due to lack of sustainability on legal grounds related to time bar and absence of mala fide intent, resulting in the entire demand being hit by the time bar. Penalties under Section 76 and 78 of the Finance Act were not imposed as the Commissioner found no mala fide intent in the actions of M/s. Indian Institute of Chemical Technology regarding Service Tax liabilities. en-us Tue, 19 May 2009 00:00:00 +0530 Wed, 16 Apr 2014 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34929 The Appellate Tribunal CESTAT, Bangalore, allowed the assessee's appeal and rejected the revenue's appeal against Order-in-Original No. 01/2008-ST. The tribunal set aside the impugned order due to lack of sustainability on legal grounds related to time bar and absence of mala fide intent, resulting in the entire demand being hit by the time bar. Penalties under Section 76 and 78 of the Finance Act were not imposed as the Commissioner found no mala fide intent in the actions of M/s. Indian Institute of Chemical Technology regarding Service Tax liabilities. Case-Laws Service Tax Tue, 19 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34929