https://www.taxtmi.com/caselaws?id=376167 The appeal involved penalties imposed on a cooperative society for non-payment of service tax. The Adjudicating Authority confirmed the demands, modified penalties were upheld, and an additional penalty was ordered by the Revisionary Authority. The appellant contested the penalties, arguing the revision was unnecessary and questioning the timing of the revision order. The Tribunal referred to a case exempting services related to electricity distribution from tax liability, leading to the setting aside of penalties. Applying the same ratio, the Tribunal set aside the additional penalties, ruling in favor of the appellant. en-us Fri, 08 Feb 2019 00:00:00 +0530 Mon, 04 Mar 2019 08:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376167 The appeal involved penalties imposed on a cooperative society for non-payment of service tax. The Adjudicating Authority confirmed the demands, modified penalties were upheld, and an additional penalty was ordered by the Revisionary Authority. The appellant contested the penalties, arguing the revision was unnecessary and questioning the timing of the revision order. The Tribunal referred to a case exempting services related to electricity distribution from tax liability, leading to the setting aside of penalties. Applying the same ratio, the Tribunal set aside the additional penalties, ruling in favor of the appellant. Case-Laws Service Tax Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376167