https://www.taxtmi.com/caselaws?id=254576 The Tribunal found that the services provided by the appellant were exempt from Service Tax under Section 100 of the Finance Act, 1994. As a result, the demand for pre-deposit of Service Tax amounting to Rs. 49.91 Crores and the penalty imposed under Sections 77 and 78 of the Finance Act were set aside. The appeal was allowed in favor of the appellant, and the requirement of pre-deposit was waived. en-us Tue, 19 Aug 2014 00:00:00 +0530 Thu, 25 Dec 2014 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254576 The Tribunal found that the services provided by the appellant were exempt from Service Tax under Section 100 of the Finance Act, 1994. As a result, the demand for pre-deposit of Service Tax amounting to Rs. 49.91 Crores and the penalty imposed under Sections 77 and 78 of the Finance Act were set aside. The appeal was allowed in favor of the appellant, and the requirement of pre-deposit was waived. Case-Laws Service Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254576