https://www.taxtmi.com/caselaws?id=252250 The Tribunal held that the appellant, a small service provider, was not liable to pay Service Tax for specific financial years for maintenance and repair services, allowing a refund for those periods. The Tribunal also ruled in favor of the appellant regarding exemption limits under Service Tax for different financial years, granting a refund for periods where the turnover was below the exemption limit. Additionally, the Tribunal set aside penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, concluding that the appellant was not in violation of the Act or Rules and was entitled to a refund for the relevant periods. en-us Thu, 17 Jul 2014 00:00:00 +0530 Mon, 19 Jan 2015 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252250 The Tribunal held that the appellant, a small service provider, was not liable to pay Service Tax for specific financial years for maintenance and repair services, allowing a refund for those periods. The Tribunal also ruled in favor of the appellant regarding exemption limits under Service Tax for different financial years, granting a refund for periods where the turnover was below the exemption limit. Additionally, the Tribunal set aside penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, concluding that the appellant was not in violation of the Act or Rules and was entitled to a refund for the relevant periods. Case-Laws Service Tax Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252250