https://www.taxtmi.com/caselaws?id=337222 The Tribunal dismissed the Revenue's appeal on penalty imposition under Section 76 of the Finance Act, 1994, as the Order-in-Original had been set aside in a previous appeal. Additionally, the Tribunal upheld the decision to drop the demand for Service Tax on advertising and promotion services, ruling that the respondent was entitled to the benefit under the Export of Service Rules, 2005, based on the representation agreement and relevant legal provisions, supported by a High Court precedent. en-us Fri, 18 Nov 2016 00:00:00 +0530 Fri, 14 Sep 2018 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337222 The Tribunal dismissed the Revenue's appeal on penalty imposition under Section 76 of the Finance Act, 1994, as the Order-in-Original had been set aside in a previous appeal. Additionally, the Tribunal upheld the decision to drop the demand for Service Tax on advertising and promotion services, ruling that the respondent was entitled to the benefit under the Export of Service Rules, 2005, based on the representation agreement and relevant legal provisions, supported by a High Court precedent. Case-Laws Service Tax Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337222