https://www.taxtmi.com/caselaws?id=347469 The High Court found that the exemption notifications under the Finance Act, 1994 were not considered by the lower authorities when confirming the levy of Service Tax, interest, and penalties against the appellant. The Court set aside the orders and directed a fresh examination of the appellant's Service Tax liability, emphasizing the importance of considering relevant government notifications in such cases. The matter was remitted to the Adjudicating Authority for reconsideration in light of the exemption notifications. en-us Fri, 16 Dec 2016 00:00:00 +0530 Tue, 05 Sep 2017 08:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347469 The High Court found that the exemption notifications under the Finance Act, 1994 were not considered by the lower authorities when confirming the levy of Service Tax, interest, and penalties against the appellant. The Court set aside the orders and directed a fresh examination of the appellant's Service Tax liability, emphasizing the importance of considering relevant government notifications in such cases. The matter was remitted to the Adjudicating Authority for reconsideration in light of the exemption notifications. Case-Laws Service Tax Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347469