https://www.taxtmi.com/caselaws?id=213723 The Tribunal upheld the demand of service tax and interest, sustained penalties under Section 78 for two appeals, set aside penalties under Section 78 for one appeal, and set aside penalties under Section 77 for all appeals. The appellants' argument of not being a "commercial concern" to avoid service tax liability was rejected as they were found to be engaged in commercial activities based on their annual reports. en-us Thu, 28 Apr 2011 00:00:00 +0530 Wed, 30 Jul 2014 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213723 The Tribunal upheld the demand of service tax and interest, sustained penalties under Section 78 for two appeals, set aside penalties under Section 78 for one appeal, and set aside penalties under Section 77 for all appeals. The appellants' argument of not being a "commercial concern" to avoid service tax liability was rejected as they were found to be engaged in commercial activities based on their annual reports. Case-Laws Service Tax Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213723