https://www.taxtmi.com/caselaws?id=255845 The High Court dismissed the Department's appeals, upholding the Tribunal's decision on the exemption of Repo charges and Handling charges under Notification No. 17/2009-S.T. The Court emphasized the total exemption from Service Tax for services falling under Section 65(105)(zn) of the Finance Act, 1994, and questioned the Department's reversal on categorizing the services after collecting Service Tax under that entry previously. The judgment stressed the importance of consistency in tax matters and affirmed that the new Notification resolved any conflicts, leading to the dismissal of all tax appeals. en-us Thu, 06 Dec 2012 00:00:00 +0530 Wed, 28 Jan 2015 06:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255845 The High Court dismissed the Department's appeals, upholding the Tribunal's decision on the exemption of Repo charges and Handling charges under Notification No. 17/2009-S.T. The Court emphasized the total exemption from Service Tax for services falling under Section 65(105)(zn) of the Finance Act, 1994, and questioned the Department's reversal on categorizing the services after collecting Service Tax under that entry previously. The judgment stressed the importance of consistency in tax matters and affirmed that the new Notification resolved any conflicts, leading to the dismissal of all tax appeals. Case-Laws Service Tax Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255845