https://www.taxtmi.com/caselaws?id=128508 The Tribunal found that the appellants' activity of blending and packaging tea did not fall under the expanded definition of Business Auxiliary Service (BAS) as it was not done 'for and on behalf of' another person. Consequently, the penalties imposed under sections 78 and 76 of the Finance Act, 1994 were deemed unsustainable as the service was not taxable during the relevant period. The Tribunal ordered a waiver of pre-deposit and stay of recovery of the penalties pending the final decision in the appeals. en-us Fri, 09 Jan 2009 00:00:00 +0530 Sat, 06 Apr 2013 16:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128508 The Tribunal found that the appellants' activity of blending and packaging tea did not fall under the expanded definition of Business Auxiliary Service (BAS) as it was not done 'for and on behalf of' another person. Consequently, the penalties imposed under sections 78 and 76 of the Finance Act, 1994 were deemed unsustainable as the service was not taxable during the relevant period. The Tribunal ordered a waiver of pre-deposit and stay of recovery of the penalties pending the final decision in the appeals. Case-Laws Service Tax Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128508