https://www.taxtmi.com/caselaws?id=256524 The Tribunal set aside the demand and penalties imposed under the Finance Act, 1994, ruling in favor of the appellant. The Tribunal determined that the demand raised in 2004 for the period in question was not maintainable, citing relevant case law and legislative amendments. As the Service Tax demand was deemed non-maintainable, the imposition of penalties under Sections 76 & 77 was also dismissed. The appellant's appeal was allowed, and the initial order confirming the demand was overturned. en-us Tue, 23 Dec 2014 00:00:00 +0530 Sun, 15 Feb 2015 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256524 The Tribunal set aside the demand and penalties imposed under the Finance Act, 1994, ruling in favor of the appellant. The Tribunal determined that the demand raised in 2004 for the period in question was not maintainable, citing relevant case law and legislative amendments. As the Service Tax demand was deemed non-maintainable, the imposition of penalties under Sections 76 & 77 was also dismissed. The appellant's appeal was allowed, and the initial order confirming the demand was overturned. Case-Laws Service Tax Tue, 23 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256524