https://www.taxtmi.com/caselaws?id=367932 The Tribunal rejected the contention of limitation regarding the show cause notice, upheld the taxability of contract bottling under Business Auxiliary Service, found the appellants ineligible for exemption under Notification No.39/2009-ST due to availing CENVAT credit, directed the reversal of CENVAT credit to allow the exemption, set aside penalties under Section 78 but upheld those under Section 77. The appellants were allowed to appeal on the condition of reversing CENVAT credit and paying interest, with the matter remanded for reevaluation of service tax liability. en-us Thu, 23 Aug 2018 00:00:00 +0530 Tue, 27 Aug 2019 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367932 The Tribunal rejected the contention of limitation regarding the show cause notice, upheld the taxability of contract bottling under Business Auxiliary Service, found the appellants ineligible for exemption under Notification No.39/2009-ST due to availing CENVAT credit, directed the reversal of CENVAT credit to allow the exemption, set aside penalties under Section 78 but upheld those under Section 77. The appellants were allowed to appeal on the condition of reversing CENVAT credit and paying interest, with the matter remanded for reevaluation of service tax liability. Case-Laws Service Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367932