https://www.taxtmi.com/caselaws?id=336890 The Tribunal held that the appellants' activities promoting their own products featuring Intel and Microsoft logos did not constitute a taxable service under "Business Auxiliary Service." The notice to show cause was not barred by limitation, as the appellants failed to declare the value of taxable service. The services provided did not qualify as export of services. Penalties were imposed under various sections of the Finance Act, except for Section 78. The appeals were allowed, service tax demands were set aside, but penalties were upheld, with one penalty being set aside. en-us Fri, 09 Dec 2016 00:00:00 +0530 Fri, 01 Sep 2017 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336890 The Tribunal held that the appellants' activities promoting their own products featuring Intel and Microsoft logos did not constitute a taxable service under "Business Auxiliary Service." The notice to show cause was not barred by limitation, as the appellants failed to declare the value of taxable service. The services provided did not qualify as export of services. Penalties were imposed under various sections of the Finance Act, except for Section 78. The appeals were allowed, service tax demands were set aside, but penalties were upheld, with one penalty being set aside. Case-Laws Service Tax Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336890