https://www.taxtmi.com/caselaws?id=366654 The Tribunal found the appellants liable for service tax on processing oily sludge under Business Auxiliary Service, ordering payment of Rs. 1,89,90,583 for the period in question. Despite citing exemption Notification No.08/2005, the appellants' argument was rejected. Discrepancies in tax calculations led to a remand for de novo adjudication to determine the correct tax liability and interest. Penalties under Sections 78 and 77 were set aside due to no evidence of suppression or fraud by the appellants. en-us Wed, 05 Sep 2018 00:00:00 +0530 Sat, 08 Sep 2018 08:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366654 The Tribunal found the appellants liable for service tax on processing oily sludge under Business Auxiliary Service, ordering payment of Rs. 1,89,90,583 for the period in question. Despite citing exemption Notification No.08/2005, the appellants' argument was rejected. Discrepancies in tax calculations led to a remand for de novo adjudication to determine the correct tax liability and interest. Penalties under Sections 78 and 77 were set aside due to no evidence of suppression or fraud by the appellants. Case-Laws Service Tax Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366654