https://www.taxtmi.com/caselaws?id=447168 The Tribunal held that the Appellant, a security service provider, is liable to pay service tax for the normal period of limitation, along with interest, for services rendered from 2001-02 to 2003-04. However, the Tribunal found that the extended period for demanding tax was not applicable since the Appellant did not suppress information and cooperated with the tax authorities. Consequently, demands based on the extended period were deemed unsustainable. No penalty was imposed on the Appellant as there was no evidence of intent to evade tax. The appeal was disposed of accordingly. en-us Tue, 19 Dec 2023 00:00:00 +0530 Wed, 20 Dec 2023 09:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447168 The Tribunal held that the Appellant, a security service provider, is liable to pay service tax for the normal period of limitation, along with interest, for services rendered from 2001-02 to 2003-04. However, the Tribunal found that the extended period for demanding tax was not applicable since the Appellant did not suppress information and cooperated with the tax authorities. Consequently, demands based on the extended period were deemed unsustainable. No penalty was imposed on the Appellant as there was no evidence of intent to evade tax. The appeal was disposed of accordingly. Case-Laws Service Tax Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447168