https://www.taxtmi.com/caselaws?id=78861 The Commissioner (Appeals) upheld the demand of service tax against the appellants for 'business auxiliary service' rendered. The imposition of interest and penalty under section 78 of the Finance Act, 1994 was also affirmed. The Tribunal determined that the activity of leasing out buses constituted 'supply of tangible goods' rather than 'business auxiliary service', leading to a waiver of pre-deposit and a stay on recovery pending appeal decision. en-us Mon, 26 Apr 2010 00:00:00 +0530 Thu, 02 May 2013 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78861 The Commissioner (Appeals) upheld the demand of service tax against the appellants for 'business auxiliary service' rendered. The imposition of interest and penalty under section 78 of the Finance Act, 1994 was also affirmed. The Tribunal determined that the activity of leasing out buses constituted 'supply of tangible goods' rather than 'business auxiliary service', leading to a waiver of pre-deposit and a stay on recovery pending appeal decision. Case-Laws Service Tax Mon, 26 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78861