https://www.taxtmi.com/caselaws?id=350670 The Court upheld the decision of the Commissioner of Service Tax (Appeals) setting aside the demand for service tax on pumping charges, ruling that the activity did not fall under the relevant tax category. The penalty under Section 78 of the Finance Act, 1994 was also set aside as the tax demand was deemed unsustainable. The Court dismissed the appeals challenging the decisions of the CESTAT, reserving the appellant's right to raise further grounds in case of an appeal against a subsequent order. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 10 Nov 2017 08:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350670 The Court upheld the decision of the Commissioner of Service Tax (Appeals) setting aside the demand for service tax on pumping charges, ruling that the activity did not fall under the relevant tax category. The penalty under Section 78 of the Finance Act, 1994 was also set aside as the tax demand was deemed unsustainable. The Court dismissed the appeals challenging the decisions of the CESTAT, reserving the appellant's right to raise further grounds in case of an appeal against a subsequent order. Case-Laws Service Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350670