https://www.taxtmi.com/caselaws?id=377884 The Tribunal ruled in favor of the appellant in a case concerning the classification of services provided. The appellant's services were classified as Technical Testing and Analysis Agency Service, not Scientific and Technical Consultancy Service. The Tribunal also waived the penalty imposed on the appellant for services received from abroad, considering their entitlement to Cenvat Credit and lack of malicious intent in delayed payment. The penalties were waived due to the appellant's good faith and absence of malafide intention, resulting in a revenue-neutral situation. en-us Wed, 03 Apr 2019 00:00:00 +0530 Mon, 26 Aug 2019 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377884 The Tribunal ruled in favor of the appellant in a case concerning the classification of services provided. The appellant's services were classified as Technical Testing and Analysis Agency Service, not Scientific and Technical Consultancy Service. The Tribunal also waived the penalty imposed on the appellant for services received from abroad, considering their entitlement to Cenvat Credit and lack of malicious intent in delayed payment. The penalties were waived due to the appellant's good faith and absence of malafide intention, resulting in a revenue-neutral situation. Case-Laws Service Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377884