https://www.taxtmi.com/caselaws?id=375481 The Tribunal partly allowed the assessee's appeal, upholding the demand of service tax on certain categories while remanding the demand for Maintenance and Repair Services for reconsideration. The penalties were set aside or revoked based on the circumstances of each issue. The Department's appeal was dismissed, and the Tribunal invoked Section 80 of the Finance Act, 1994, to revoke penalties under Section 78 due to reasonable cause for non-payment of service tax under the Storage and Warehousing Services category. en-us Mon, 18 Feb 2019 00:00:00 +0530 Wed, 20 Feb 2019 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375481 The Tribunal partly allowed the assessee's appeal, upholding the demand of service tax on certain categories while remanding the demand for Maintenance and Repair Services for reconsideration. The penalties were set aside or revoked based on the circumstances of each issue. The Department's appeal was dismissed, and the Tribunal invoked Section 80 of the Finance Act, 1994, to revoke penalties under Section 78 due to reasonable cause for non-payment of service tax under the Storage and Warehousing Services category. Case-Laws Service Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375481