https://www.taxtmi.com/caselaws?id=206180 The Tribunal granted a waiver of the entire service tax demand, interest, and penalty to the sugar manufacturers, finding in their favor regarding the dispute over payment of service tax on handling charges of molasses. The Tribunal held that the liability to pay service tax on handling charges falls on the service provider, not the recipient, under the business auxiliary service category of the Finance Act, 1994. The applicants were granted relief and a stay on the demand pending appeal based on this interpretation of the law. en-us Mon, 21 Feb 2011 00:00:00 +0530 Sat, 03 Sep 2011 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206180 The Tribunal granted a waiver of the entire service tax demand, interest, and penalty to the sugar manufacturers, finding in their favor regarding the dispute over payment of service tax on handling charges of molasses. The Tribunal held that the liability to pay service tax on handling charges falls on the service provider, not the recipient, under the business auxiliary service category of the Finance Act, 1994. The applicants were granted relief and a stay on the demand pending appeal based on this interpretation of the law. Case-Laws Service Tax Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206180