https://www.taxtmi.com/caselaws?id=373343 The tribunal addressed conflicting decisions on service tax liability, penalty imposition, demand for international roaming services, and the classification of Business Auxiliary Service. The judgment clarified errors in penalty imposition, reducing the penalty under Section 77 to Rs. 5000. The demand for service tax on international roaming services was set aside, and the tribunal instructed a review of service tax payments for Business Auxiliary Service. Overall, the tribunal provided clarity and a fair resolution to the issues raised in the appeal. en-us Thu, 20 Dec 2018 00:00:00 +0530 Fri, 11 Jan 2019 07:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373343 The tribunal addressed conflicting decisions on service tax liability, penalty imposition, demand for international roaming services, and the classification of Business Auxiliary Service. The judgment clarified errors in penalty imposition, reducing the penalty under Section 77 to Rs. 5000. The demand for service tax on international roaming services was set aside, and the tribunal instructed a review of service tax payments for Business Auxiliary Service. Overall, the tribunal provided clarity and a fair resolution to the issues raised in the appeal. Case-Laws Service Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373343