https://www.taxtmi.com/caselaws?id=371044 The telecom service provider was held liable for tax on free services to employees, with penalties confirmed for non-payment. The appellant argued for exclusion based on service to itself, invoking legal principles and the dominant use doctrine. The judgment emphasized full disclosure and tax liability on billed amounts for non-cash services. Revenue neutrality and input service credit claims were rejected, penalties under section 78 were confirmed, and penalties under section 76 were set aside. The impugned order was upheld with modifications following detailed legal analysis. en-us Mon, 26 Nov 2018 00:00:00 +0530 Tue, 27 Aug 2019 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371044 The telecom service provider was held liable for tax on free services to employees, with penalties confirmed for non-payment. The appellant argued for exclusion based on service to itself, invoking legal principles and the dominant use doctrine. The judgment emphasized full disclosure and tax liability on billed amounts for non-cash services. Revenue neutrality and input service credit claims were rejected, penalties under section 78 were confirmed, and penalties under section 76 were set aside. The impugned order was upheld with modifications following detailed legal analysis. Case-Laws Service Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371044