https://www.taxtmi.com/caselaws?id=76972 The Tribunal upheld the decision that the services of testing software or auditing software provided by the respondents were not subject to service tax. The appeal against the imposition of penalties on the respondents was rejected as the services were found to be exempted under Notification 04/00-ST. The Tribunal agreed with the Commissioner's order that no penalty is imposable when services are not taxable, leading to the rejection of the revenue's appeal and the stay petition. en-us Thu, 05 Nov 2009 00:00:00 +0530 Tue, 03 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76972 The Tribunal upheld the decision that the services of testing software or auditing software provided by the respondents were not subject to service tax. The appeal against the imposition of penalties on the respondents was rejected as the services were found to be exempted under Notification 04/00-ST. The Tribunal agreed with the Commissioner's order that no penalty is imposable when services are not taxable, leading to the rejection of the revenue's appeal and the stay petition. Case-Laws Service Tax Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76972