https://www.taxtmi.com/caselaws?id=173762 The Tribunal confirmed the Service Tax liability under the category of convention centre services for the period April 2001 to September 2003. The interest liability was upheld, but penalties were set aside due to the appellant's genuine assumption that the services fell under a different category. For demands within the limitation period, no penalties were imposed, considering the interpretation of classification and benefit of a specific notification. The appeal was disposed of by upholding tax liability and interest within limitation, while setting aside penalties. The department's cross objection was also disposed of in line with the first appellate authority's order. en-us Thu, 15 Jan 2015 00:00:00 +0530 Tue, 22 Sep 2015 12:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173762 The Tribunal confirmed the Service Tax liability under the category of convention centre services for the period April 2001 to September 2003. The interest liability was upheld, but penalties were set aside due to the appellant's genuine assumption that the services fell under a different category. For demands within the limitation period, no penalties were imposed, considering the interpretation of classification and benefit of a specific notification. The appeal was disposed of by upholding tax liability and interest within limitation, while setting aside penalties. The department's cross objection was also disposed of in line with the first appellate authority's order. Case-Laws Service Tax Thu, 15 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173762