https://www.taxtmi.com/caselaws?id=361842 The Tribunal upheld the service tax demands for Franchise Service and Management Consultancy Service, along with interest, but set aside penalties by invoking Section 80 due to interpretational issues. For Manpower Recruitment or Supply Agency Service, the Tribunal sustained the demand on merit but set aside portions of the demand that fell outside the normal time limit under Section 73, referencing the Nizam Sugar Ltd. case. The appeals were partly allowed. en-us Tue, 12 Jun 2018 00:00:00 +0530 Mon, 31 Dec 2018 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361842 The Tribunal upheld the service tax demands for Franchise Service and Management Consultancy Service, along with interest, but set aside penalties by invoking Section 80 due to interpretational issues. For Manpower Recruitment or Supply Agency Service, the Tribunal sustained the demand on merit but set aside portions of the demand that fell outside the normal time limit under Section 73, referencing the Nizam Sugar Ltd. case. The appeals were partly allowed. Case-Laws Service Tax Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361842