https://www.taxtmi.com/caselaws?id=255528 The appeal was allowed as the service tax demands were deemed unsustainable due to incorrect application of exemption notifications and interest on advance payment. The appellants successfully argued that the definition of gross amount charged in the notification was ultra vires the Finance Act. The demand for service tax on advance payment was also overturned as the rate of tax was unknown until the service was provided. The penalty imposed under Section 78 was not specifically addressed in the judgment. en-us Thu, 28 Aug 2014 00:00:00 +0530 Fri, 03 Jul 2015 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255528 The appeal was allowed as the service tax demands were deemed unsustainable due to incorrect application of exemption notifications and interest on advance payment. The appellants successfully argued that the definition of gross amount charged in the notification was ultra vires the Finance Act. The demand for service tax on advance payment was also overturned as the rate of tax was unknown until the service was provided. The penalty imposed under Section 78 was not specifically addressed in the judgment. Case-Laws Service Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255528