https://www.taxtmi.com/caselaws?id=252811 The Tribunal classified the services provided by the appellant as 'Supply of Tangible Goods for Use service' under the Finance Act, 1994. The demand for service tax was upheld as the services were provided within the exclusive economic zone of India. The penalty imposed on the appellant under Section 78 of the Finance Act, 1994, was set aside due to a bona fide belief in non-applicability based on ONGC's communication. en-us Mon, 29 Sep 2014 00:00:00 +0530 Fri, 03 Jul 2015 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252811 The Tribunal classified the services provided by the appellant as 'Supply of Tangible Goods for Use service' under the Finance Act, 1994. The demand for service tax was upheld as the services were provided within the exclusive economic zone of India. The penalty imposed on the appellant under Section 78 of the Finance Act, 1994, was set aside due to a bona fide belief in non-applicability based on ONGC's communication. Case-Laws Service Tax Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252811