https://www.taxtmi.com/caselaws?id=211761 The Tribunal partially allowed the appeal, classifying the service under "Business Auxiliary Service." The demand raised beyond one year was deemed unsustainable due to lack of mala fide. Appellants were liable for demands within the normal period with interest, but penalties were waived under Section 80. Consequential relief was granted to the Appellants. en-us Tue, 22 Nov 2011 00:00:00 +0530 Thu, 31 May 2012 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211761 The Tribunal partially allowed the appeal, classifying the service under "Business Auxiliary Service." The demand raised beyond one year was deemed unsustainable due to lack of mala fide. Appellants were liable for demands within the normal period with interest, but penalties were waived under Section 80. Consequential relief was granted to the Appellants. Case-Laws Service Tax Tue, 22 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211761