2014 (8) TMI 446

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....Shri N. Pathak, AR, for the Department. ORDER Both the appeals one filed by the assessee and the other by the Revenue are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner (Appeals). Revenue being aggrieved with dropping of penalty by Commissioner, in terms of Section 80 of the Finance Act, 1994, has preferred the present appeal. 2. We ....

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....ices being provided by them are liable to service tax either under the category of business auxiliary service or under the category of business support service, which was introduced with effect from 1-5-2006. He submits that in such a scenario there cannot be any mala fide on the part of the appellant so as to invoke the longer period of limitation. However, he fairly agrees that part of the deman....

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....an be seen from the discussions above the matter was being interpreted by judicial forums in different ways as may be seen from the decisions quoted by the Appellants. The Higher Courts have been taking the view that in such situations the extended period of time cannot be invoked for raising demand. Even in the case of Bridgestone Financial Services the Tribunal has given the benefit for such rea....