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    Promoting 'INTEL' and 'MICROSOFT' logos not classified as Business Auxiliary Services for service tax.
    Reimbursable Expenses for Ads and Materials Procurement Excluded from Consulting Engineering Services; No Service Tax Demand.
    Appellant's Services to Foreign Institutional Investors Classified as Export Due to Destination-Based Tax and Overseas Recipients.
    Appellant's activities fully documented; no malafide intent found. Revenue's extended action period not applicable.
    Refund Claim Denied: Appellant Must Recover Service Tax Payment Directly from Company, Considered an Internal Matter.
    CENVAT Credit Refund Approved for Export Services; Valid Accumulated Credit Entitles Businesses to Refund.
    VCES Declaration Rejected Over Taxable Value Discrepancies; Appellant to Explain Service Tax Dues Calculation.
    Appellant Eligible for CENVAT Credit on Tax Paid for Road Construction Services Under Erection, Commissioning, Installation Services.
    New Rule 6 Amendment: Service Tax Due Immediately on Recording Transactions Between Associated Enterprises, Prospective Application Ensures Fairness.
    Appellant Can Claim CENVAT Credit for Cables as Capital Goods or Inputs Under CENVAT Credit Rules 2004.
    No Service Tax on Reverse Charge for Market Research Services Conducted in Europe by Consultant.
    Appellant's penalty waived for unpaid service tax on free goods; Section 78 & 80 of Finance Act, 1994 applied.
    Revenue Authority's Rejection of Coaching Service's Tax Returns Overturned Due to Lack of Proper Basis.
    Waiver of Penalties Justified for Construction of Residential Complex Services u/ss 77 and 78 of Finance Act, 1994.
    Assessee Can Settle Outstanding Service Tax with Interest and 25% Penalty per Section 78(1) Finance Act, 1994.
    Fabrication as Manufacturing: Exclude Service Tax Demand for Structures u/s 73.08 of Central Excise Tariff.
    No Service Tax on Commission from Purchases by Second-Level Distributors Sponsored by a Distributor.
    Refund Claim for CENVAT Credit on Export Services Approved as Recipient Located Overseas, After Initial Rejection.
    Appellant's Composite Contract in Mines Classified as 'Mining Services,' Subject to Service Tax Since June 18, 2002.
    Co-Insurer's Services Exempt from Service Tax; Demand Set Aside by Court Decision.
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      Waiver of penalty u/s 78 of FA, 1994 - invocation of section 80...

      Appellant's penalty waived for unpaid service tax on free goods; Section 78 & 80 of Finance Act, 1994 applied.

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      Service TaxDecember 28, 2016Case LawsAT
      Waiver of penalty u/s 78 of FA, 1994 - invocation of section 80 - the appellant has been able to show the reasonable cause for non-payment of service tax on the element of cost of free supplied goods - penalty waived - AT

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      ActsIncome Tax