https://www.taxtmi.com/caselaws?id=368070 The appellate tribunal ruled in favor of the assessee, setting aside the demand of service tax liability on crossing over charges under Business Support Service (BSS) but upholding it under Business Auxiliary Services (BAS). Penalties imposed under Section 77 and Section 78 were also set aside, considering the nature of services provided within the TPC network. The tribunal determined that the charges collected were part of the courier service within the network and not subject to service tax liability, ultimately allowing the assessee's appeal and dismissing the department's appeal. en-us Wed, 26 Sep 2018 00:00:00 +0530 Tue, 27 Aug 2019 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368070 The appellate tribunal ruled in favor of the assessee, setting aside the demand of service tax liability on crossing over charges under Business Support Service (BSS) but upholding it under Business Auxiliary Services (BAS). Penalties imposed under Section 77 and Section 78 were also set aside, considering the nature of services provided within the TPC network. The tribunal determined that the charges collected were part of the courier service within the network and not subject to service tax liability, ultimately allowing the assessee's appeal and dismissing the department's appeal. Case-Laws Service Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368070