https://www.taxtmi.com/caselaws?id=362719 The tribunal upheld the classification of the appellants' activities as 'Business Auxiliary Service,' set aside the penalties imposed under Sections 76, 77 & 78 of the Act, and did not address the extended period issue for issuing the second show cause notice due to the primary decision on the nature of the services provided by the appellants. en-us Wed, 27 Jun 2018 00:00:00 +0530 Mon, 02 Jul 2018 11:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362719 The tribunal upheld the classification of the appellants' activities as 'Business Auxiliary Service,' set aside the penalties imposed under Sections 76, 77 & 78 of the Act, and did not address the extended period issue for issuing the second show cause notice due to the primary decision on the nature of the services provided by the appellants. Case-Laws Service Tax Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362719