https://www.taxtmi.com/caselaws?id=356412 The Tribunal found that the incentives received by the appellants for using the CRS software were subject to service tax under the Business Auxiliary Service category. Despite this, penalties under Sections 76, 77, and 78 of the Finance Act, 1994 were waived due to the genuine belief of the appellants and the necessity of using the software. The demand for service tax and interest was upheld, resulting in the partial allowance of the appeals. en-us Tue, 27 Feb 2018 00:00:00 +0530 Fri, 15 Jun 2018 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356412 The Tribunal found that the incentives received by the appellants for using the CRS software were subject to service tax under the Business Auxiliary Service category. Despite this, penalties under Sections 76, 77, and 78 of the Finance Act, 1994 were waived due to the genuine belief of the appellants and the necessity of using the software. The demand for service tax and interest was upheld, resulting in the partial allowance of the appeals. Case-Laws Service Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356412