https://www.taxtmi.com/caselaws?id=263037 The Tribunal upheld the service tax liability and interest for an exhibition conducted from October 2004 to December 2004 under Business Auxiliary Service. The appellant's liability on amounts collected from members was deemed non-taxable, resulting in the setting aside of penalties. The Tribunal set aside penalties under Section 80 of the Finance Act, 1994, due to the introduction of service tax on Business Auxiliary Service during the relevant period. The issue of limitation was not considered in the appeal due to lack of prior raising, and the appeal was partially allowed, with penalties on non-members' amounts being set aside. en-us Fri, 10 Jul 2015 00:00:00 +0530 Fri, 13 May 2016 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263037 The Tribunal upheld the service tax liability and interest for an exhibition conducted from October 2004 to December 2004 under Business Auxiliary Service. The appellant's liability on amounts collected from members was deemed non-taxable, resulting in the setting aside of penalties. The Tribunal set aside penalties under Section 80 of the Finance Act, 1994, due to the introduction of service tax on Business Auxiliary Service during the relevant period. The issue of limitation was not considered in the appeal due to lack of prior raising, and the appeal was partially allowed, with penalties on non-members' amounts being set aside. Case-Laws Service Tax Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263037