https://www.taxtmi.com/caselaws?id=244775 The Tribunal allowed the appeal in part, finding the appellant eligible for exemption under Notification No.6/2005-ST for services provided in 2007-08 as the total amount received was below the exemption limit. The authorities were deemed to have exceeded the notice's scope by confirming demands based on unspecified grounds, leading to the duty demand for 2007-08 being set aside. The penalty under Section 78 of the Finance Act, 1994 was also overturned due to insufficient evidence of willful suppression. en-us Tue, 10 Dec 2013 00:00:00 +0530 Thu, 23 Feb 2017 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244775 The Tribunal allowed the appeal in part, finding the appellant eligible for exemption under Notification No.6/2005-ST for services provided in 2007-08 as the total amount received was below the exemption limit. The authorities were deemed to have exceeded the notice's scope by confirming demands based on unspecified grounds, leading to the duty demand for 2007-08 being set aside. The penalty under Section 78 of the Finance Act, 1994 was also overturned due to insufficient evidence of willful suppression. Case-Laws Service Tax Tue, 10 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244775