https://www.taxtmi.com/caselaws?id=211254 The Tribunal ruled in favor of the appellant, holding that the appellant was eligible for exemption under Notification No. 9/2004-S.T. for rental services provided without registration, as the appellant did not avail Cenvat credit and was not registered with the Service Tax Department. The Tribunal directed verification for exemption under Notification No. 6/2005-S.T. The appellant's belief in exemption under Notification No. 3/99-S.T. was acknowledged, but specific exemptions under relevant notifications were considered, ultimately allowing exemption under Notification No. 9/2004-S.T. Penalties under various sections of the Finance Act were adjusted, with some waived and others imposed, leading to a remand for further proceedings. en-us Fri, 09 Sep 2011 00:00:00 +0530 Mon, 20 Feb 2012 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211254 The Tribunal ruled in favor of the appellant, holding that the appellant was eligible for exemption under Notification No. 9/2004-S.T. for rental services provided without registration, as the appellant did not avail Cenvat credit and was not registered with the Service Tax Department. The Tribunal directed verification for exemption under Notification No. 6/2005-S.T. The appellant's belief in exemption under Notification No. 3/99-S.T. was acknowledged, but specific exemptions under relevant notifications were considered, ultimately allowing exemption under Notification No. 9/2004-S.T. Penalties under various sections of the Finance Act were adjusted, with some waived and others imposed, leading to a remand for further proceedings. Case-Laws Service Tax Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211254