https://www.taxtmi.com/caselaws?id=270805 The appeal was partially allowed in the case challenging a service tax demand, interest, and penalties under Sections 77 and 78 of the Finance Act, 1994. The appellant's contentions on small scale exemption benefit, nature of services provided, and inclusion of an incentive in the assessable value were examined. The demand was confirmed under Section 73, finding the appellant provided taxable services under Business Auxiliary Service. The denial of the small scale exemption benefit was unsustainable. Penalties under Section 78 were reduced to Rs. 9145/- each, with an option for further reduction to 25% if paid promptly. en-us Fri, 06 Nov 2015 00:00:00 +0530 Sat, 16 Jan 2016 07:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270805 The appeal was partially allowed in the case challenging a service tax demand, interest, and penalties under Sections 77 and 78 of the Finance Act, 1994. The appellant's contentions on small scale exemption benefit, nature of services provided, and inclusion of an incentive in the assessable value were examined. The demand was confirmed under Section 73, finding the appellant provided taxable services under Business Auxiliary Service. The denial of the small scale exemption benefit was unsustainable. Penalties under Section 78 were reduced to Rs. 9145/- each, with an option for further reduction to 25% if paid promptly. Case-Laws Service Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270805