https://www.taxtmi.com/caselaws?id=341065 The Tribunal ruled in favor of the appellants, finding that their services were not liable to service tax under Club or Association Service, Business Auxiliary Service (BAS), and Intellectual Property Right (IPR) Service categories. The demand under Manpower Recruitment or Supply Agency Service was limited to the normal period covered by show cause notices. Penalties imposed on the appellants were set aside due to the findings of non-liability for service tax and the unsustainable nature of the extended period for demand. en-us Tue, 21 Mar 2017 00:00:00 +0530 Thu, 09 Nov 2017 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341065 The Tribunal ruled in favor of the appellants, finding that their services were not liable to service tax under Club or Association Service, Business Auxiliary Service (BAS), and Intellectual Property Right (IPR) Service categories. The demand under Manpower Recruitment or Supply Agency Service was limited to the normal period covered by show cause notices. Penalties imposed on the appellants were set aside due to the findings of non-liability for service tax and the unsustainable nature of the extended period for demand. Case-Laws Service Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341065