https://www.taxtmi.com/caselaws?id=357223 The Tribunal ruled in favor of the Manufacturer, finding that the services received for E-Mark certification did not classify as "Technical Inspection & Certification Services" under the Finance Act, 1994. It held that the Manufacturer was not liable to pay Service Tax on the services received, as they were not taxable under Section 66A. Additionally, the penalties imposed on the Manufacturer were reduced under Section 80 of the Finance Act, 1994. The Manufacturer's appeal was allowed, and the Revenue's appeal was dismissed, providing relief to M/s Allied Nippon Ltd. en-us Wed, 11 Oct 2017 00:00:00 +0530 Mon, 19 Mar 2018 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357223 The Tribunal ruled in favor of the Manufacturer, finding that the services received for E-Mark certification did not classify as "Technical Inspection & Certification Services" under the Finance Act, 1994. It held that the Manufacturer was not liable to pay Service Tax on the services received, as they were not taxable under Section 66A. Additionally, the penalties imposed on the Manufacturer were reduced under Section 80 of the Finance Act, 1994. The Manufacturer's appeal was allowed, and the Revenue's appeal was dismissed, providing relief to M/s Allied Nippon Ltd. Case-Laws Service Tax Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357223