https://www.taxtmi.com/caselaws?id=237196 The appellant filed stay petitions seeking waiver of service tax and penalties under various sections. The lower authorities found the appellant liable for service tax under 'support services of business or commerce.' However, upon review, it was determined that the services provided did not align with this definition. The appellant successfully demonstrated a strong case for waiver, leading to approval of the applications and stay of recovery. The department's stay petition was dismissed, while the appellant's petitions were granted, allowing waiver of the amounts in question. en-us Wed, 11 Sep 2013 00:00:00 +0530 Mon, 20 Feb 2017 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237196 The appellant filed stay petitions seeking waiver of service tax and penalties under various sections. The lower authorities found the appellant liable for service tax under 'support services of business or commerce.' However, upon review, it was determined that the services provided did not align with this definition. The appellant successfully demonstrated a strong case for waiver, leading to approval of the applications and stay of recovery. The department's stay petition was dismissed, while the appellant's petitions were granted, allowing waiver of the amounts in question. Case-Laws Service Tax Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237196