https://www.taxtmi.com/caselaws?id=353529 The Tribunal found that the service of business promotion provided by the appellant-assessee is taxable under business auxiliary service category. However, no penalty was imposed due to the appellant's cooperation and payment of taxes with interest. Regarding the taxability of land development charges, the Tribunal ruled in favor of the appellant, stating that the charges do not fall under management or business consultancy service for tax purposes. The appeals were dismissed, except for the penalty relief granted in relation to the business auxiliary service. en-us Tue, 31 Oct 2017 00:00:00 +0530 Mon, 18 Feb 2019 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353529 The Tribunal found that the service of business promotion provided by the appellant-assessee is taxable under business auxiliary service category. However, no penalty was imposed due to the appellant's cooperation and payment of taxes with interest. Regarding the taxability of land development charges, the Tribunal ruled in favor of the appellant, stating that the charges do not fall under management or business consultancy service for tax purposes. The appeals were dismissed, except for the penalty relief granted in relation to the business auxiliary service. Case-Laws Service Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353529