https://www.taxtmi.com/caselaws?id=341005 The appellant, a proprietorship concern providing repair and maintenance services, faced penalties for late filing of service tax returns. The Tribunal allowed deduction for material costs, recalculated the tax payable to Rs. 5,45,744, and granted threshold exemption under Notification No. 6 of 2005-ST as turnover exceeded the threshold. The case was remanded for recalculation of tax payable, with the penalty under Section 78 set aside and penalty under Section 77 retained at Rs. 5000. Overall, the appeal was partially allowed, directing the Adjudicating Authority to reconsider tax liability after adjustments. en-us Tue, 07 Mar 2017 00:00:00 +0530 Sat, 02 Sep 2017 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341005 The appellant, a proprietorship concern providing repair and maintenance services, faced penalties for late filing of service tax returns. The Tribunal allowed deduction for material costs, recalculated the tax payable to Rs. 5,45,744, and granted threshold exemption under Notification No. 6 of 2005-ST as turnover exceeded the threshold. The case was remanded for recalculation of tax payable, with the penalty under Section 78 set aside and penalty under Section 77 retained at Rs. 5000. Overall, the appeal was partially allowed, directing the Adjudicating Authority to reconsider tax liability after adjustments. Case-Laws Service Tax Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341005