https://www.taxtmi.com/caselaws?id=214932 The Tribunal upheld the Service Tax liability on advance fees collected before services were taxable, directed payment of Service Tax and interest, and set aside penalties under Sections 76 & 78. The appellant's confusion regarding taxability resulted in penalty waiver under Section 80 of the Finance Act, 1994. The appeal was dismissed, instructing calculation of Service Tax and interest based on the collected amount treated as cum tax value. en-us Wed, 29 Feb 2012 00:00:00 +0530 Mon, 11 Jun 2012 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214932 The Tribunal upheld the Service Tax liability on advance fees collected before services were taxable, directed payment of Service Tax and interest, and set aside penalties under Sections 76 & 78. The appellant's confusion regarding taxability resulted in penalty waiver under Section 80 of the Finance Act, 1994. The appeal was dismissed, instructing calculation of Service Tax and interest based on the collected amount treated as cum tax value. Case-Laws Service Tax Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214932