https://www.taxtmi.com/caselaws?id=252282 The appellant claimed to be only a commission agent exempt from paying Service Tax, but their activities exceeded that role, involving promotional activities and provision of services beyond commission agent duties. The exemption notification was deemed inapplicable due to the appellant's broader service provision, leading to the rejection of the appeal. Penalties under Sections 76 & 78 of the Finance Act, 1994 were not imposed as the focus was on the appellant's service classification and tax liability, rather than penalty considerations. en-us Tue, 24 Dec 2013 00:00:00 +0530 Thu, 16 Oct 2014 11:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252282 The appellant claimed to be only a commission agent exempt from paying Service Tax, but their activities exceeded that role, involving promotional activities and provision of services beyond commission agent duties. The exemption notification was deemed inapplicable due to the appellant's broader service provision, leading to the rejection of the appeal. Penalties under Sections 76 & 78 of the Finance Act, 1994 were not imposed as the focus was on the appellant's service classification and tax liability, rather than penalty considerations. Case-Laws Service Tax Tue, 24 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252282