https://www.taxtmi.com/caselaws?id=190741 The appeal was allowed in a case involving a demand for Service Tax and imposition of penalty under the Finance Act, 1994. The appellant, an Advertising Agency, successfully challenged the Service Tax demand of Rs. 80,275 for certain months in 2003. The Tribunal found the appellant's activities were separate, with only one subject to Service Tax. As no penalty was imposed by the Commissioner, the demand for the extended period was set aside. Similarly, the Tribunal set aside the demand confirmed for the extended period under penalty provisions, as no penalty was imposed. en-us Tue, 30 Apr 2013 00:00:00 +0530 Fri, 24 Feb 2017 15:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190741 The appeal was allowed in a case involving a demand for Service Tax and imposition of penalty under the Finance Act, 1994. The appellant, an Advertising Agency, successfully challenged the Service Tax demand of Rs. 80,275 for certain months in 2003. The Tribunal found the appellant's activities were separate, with only one subject to Service Tax. As no penalty was imposed by the Commissioner, the demand for the extended period was set aside. Similarly, the Tribunal set aside the demand confirmed for the extended period under penalty provisions, as no penalty was imposed. Case-Laws Service Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190741