https://www.taxtmi.com/caselaws?id=340154 The impugned order confirmed the liability of service tax on charges received by the appellant from various Govt. departments under Business Auxiliary Service (BAS). A service tax demand of Rs. 10,74,562 was upheld, but penalties under Sections 76, 77 & 78 were waived. The appellant's argument that the 10% charges collected should not be taxed under both 'advertising agency' and 'BAS' categories was accepted. The Tribunal ruled that the Revenue's demand for the 10% charges under BAS was not legally sustainable. The impugned order was set aside, allowing the appellant's appeal and dismissing the Revenue's appeal. en-us Tue, 31 Jan 2017 00:00:00 +0530 Thu, 16 Mar 2017 08:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340154 The impugned order confirmed the liability of service tax on charges received by the appellant from various Govt. departments under Business Auxiliary Service (BAS). A service tax demand of Rs. 10,74,562 was upheld, but penalties under Sections 76, 77 & 78 were waived. The appellant's argument that the 10% charges collected should not be taxed under both 'advertising agency' and 'BAS' categories was accepted. The Tribunal ruled that the Revenue's demand for the 10% charges under BAS was not legally sustainable. The impugned order was set aside, allowing the appellant's appeal and dismissing the Revenue's appeal. Case-Laws Service Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340154