https://www.taxtmi.com/caselaws?id=205362 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellants, an authorized service station, regarding the service tax liability on complimentary and warranty services provided, as well as commission/incentives received from banks or financial institutions. The Tribunal considered the confusion and doubts surrounding the service tax liability for these services, citing a Board's Circular and previous decisions where no penalty was imposed on assessees for similar services. The Tribunal concluded that the appellants were not liable for any penalty under Section 80 of the Finance Act, 1994, due to reasonable cause for non-payment of duty, and allowed the appeal with consequential relief granted. en-us Fri, 19 Aug 2011 00:00:00 +0530 Thu, 23 Feb 2012 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205362 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellants, an authorized service station, regarding the service tax liability on complimentary and warranty services provided, as well as commission/incentives received from banks or financial institutions. The Tribunal considered the confusion and doubts surrounding the service tax liability for these services, citing a Board's Circular and previous decisions where no penalty was imposed on assessees for similar services. The Tribunal concluded that the appellants were not liable for any penalty under Section 80 of the Finance Act, 1994, due to reasonable cause for non-payment of duty, and allowed the appeal with consequential relief granted. Case-Laws Service Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205362