https://www.taxtmi.com/caselaws?id=279465 The Tribunal ruled in favor of the appellant regarding the chargeability of service tax under Business Auxiliary Services for services provided to M/s Amway India Enterprises. The calculation of service tax liability resulted in a net amount of Rs. 34,155, with interest and a penalty imposed. However, the penalty under Section 76 of the Finance Act was set aside due to the appellant's compliance with service tax payments and minimal outstanding balance. The Tribunal also addressed the validity of show cause notices and the application of the limitation period, directing the Adjudicating Authority to rework the demand for the normal period considering taxes already paid. en-us Fri, 27 Apr 2018 00:00:00 +0530 Mon, 18 Mar 2019 22:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279465 The Tribunal ruled in favor of the appellant regarding the chargeability of service tax under Business Auxiliary Services for services provided to M/s Amway India Enterprises. The calculation of service tax liability resulted in a net amount of Rs. 34,155, with interest and a penalty imposed. However, the penalty under Section 76 of the Finance Act was set aside due to the appellant's compliance with service tax payments and minimal outstanding balance. The Tribunal also addressed the validity of show cause notices and the application of the limitation period, directing the Adjudicating Authority to rework the demand for the normal period considering taxes already paid. Case-Laws Service Tax Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279465