https://www.taxtmi.com/caselaws?id=357681 The Tribunal dismissed the Revenue's appeal on the service tax liability and valuation disputes related to the provision of Multi-Purpose Support Vessel (MSV) and management services on offshore supply vessels. It held that the appellant's services fell under the supply of tangible goods category effective from 16/05/2008, not under business support services. The Tribunal upheld the eligibility of the appellant for abatement under Notification 12/2003, finding no grounds to challenge the Original Authority's decision. Penalty under Section 78 was waived due to the appellant's lack of intentional evasion, attributing the delay in payment to factors beyond their control. The appellant's appeal was allowed, and the Revenue's appeal was dismissed. en-us Wed, 21 Feb 2018 00:00:00 +0530 Wed, 28 Mar 2018 07:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357681 The Tribunal dismissed the Revenue's appeal on the service tax liability and valuation disputes related to the provision of Multi-Purpose Support Vessel (MSV) and management services on offshore supply vessels. It held that the appellant's services fell under the supply of tangible goods category effective from 16/05/2008, not under business support services. The Tribunal upheld the eligibility of the appellant for abatement under Notification 12/2003, finding no grounds to challenge the Original Authority's decision. Penalty under Section 78 was waived due to the appellant's lack of intentional evasion, attributing the delay in payment to factors beyond their control. The appellant's appeal was allowed, and the Revenue's appeal was dismissed. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357681