https://www.taxtmi.com/caselaws?id=347795 The Tribunal allowed the appeal in favor of the appellant on 13.07.2017. The appellant successfully challenged a service tax demand and penalties based on two issues. Firstly, the denial of benefit under Notification No.1/2006-ST due to availing cenvat credit on inputs, which was subsequently reversed. Secondly, the liability of service tax on open-air restaurant services was contested, with the Tribunal ruling in favor of the appellant due to non-fulfillment of specified criteria under the Finance Act, 1994. The Tribunal found merit in the appellant's arguments, leading to the reversal of the impugned order. en-us Thu, 13 Jul 2017 00:00:00 +0530 Tue, 13 Feb 2018 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347795 The Tribunal allowed the appeal in favor of the appellant on 13.07.2017. The appellant successfully challenged a service tax demand and penalties based on two issues. Firstly, the denial of benefit under Notification No.1/2006-ST due to availing cenvat credit on inputs, which was subsequently reversed. Secondly, the liability of service tax on open-air restaurant services was contested, with the Tribunal ruling in favor of the appellant due to non-fulfillment of specified criteria under the Finance Act, 1994. The Tribunal found merit in the appellant's arguments, leading to the reversal of the impugned order. Case-Laws Service Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347795