https://www.taxtmi.com/caselaws?id=326484 The Tribunal upheld the tax liability for 'business auxiliary service' but ruled out the tax demand for 'scientific or technical consultancy service' based on statutory provisions and prior tribunal decisions. Penalties under sections 76 and 78 of the Finance Act, 1994 were set aside due to the circumstances. en-us Wed, 23 Sep 2015 00:00:00 +0530 Tue, 08 Nov 2016 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326484 The Tribunal upheld the tax liability for 'business auxiliary service' but ruled out the tax demand for 'scientific or technical consultancy service' based on statutory provisions and prior tribunal decisions. Penalties under sections 76 and 78 of the Finance Act, 1994 were set aside due to the circumstances. Case-Laws Service Tax Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326484