https://www.taxtmi.com/caselaws?id=353110 The Tribunal dismissed the Revenue's appeal, upholding the original authority's decisions on the Service Tax liability of a school building and the imposition of penalties under Sections 76 and 78. It emphasized that the building's primary use for educational purposes exempts it from tax liability, regardless of profit earned. The Tribunal agreed with the original authority's rationale for not imposing penalties, as the Service Tax amount was paid before the show cause notice was issued. The Tribunal found no grounds to reverse these decisions, ultimately affirming the original authority's conclusions. en-us Tue, 21 Nov 2017 00:00:00 +0530 Thu, 28 Dec 2017 07:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353110 The Tribunal dismissed the Revenue's appeal, upholding the original authority's decisions on the Service Tax liability of a school building and the imposition of penalties under Sections 76 and 78. It emphasized that the building's primary use for educational purposes exempts it from tax liability, regardless of profit earned. The Tribunal agreed with the original authority's rationale for not imposing penalties, as the Service Tax amount was paid before the show cause notice was issued. The Tribunal found no grounds to reverse these decisions, ultimately affirming the original authority's conclusions. Case-Laws Service Tax Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353110