https://www.taxtmi.com/caselaws?id=379502 The appeals filed by the appellants were allowed, and the appeal filed by the revenue was rejected. The Tribunal found that services provided to educational trusts were not classifiable as "Support Services of Business or Commerce" prior to 01.07.2012 and were exempt from service tax post that date under Notification No. 25/2012-ST. The issue of demand under Section 73A was remanded for verification, and penalties were not imposed due to the major portion of demands being set aside. The matter of classification of services pre-2012 was referred to the President for resolution of differing opinions between Members. en-us Thu, 28 Mar 2019 00:00:00 +0530 Tue, 27 Aug 2019 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379502 The appeals filed by the appellants were allowed, and the appeal filed by the revenue was rejected. The Tribunal found that services provided to educational trusts were not classifiable as "Support Services of Business or Commerce" prior to 01.07.2012 and were exempt from service tax post that date under Notification No. 25/2012-ST. The issue of demand under Section 73A was remanded for verification, and penalties were not imposed due to the major portion of demands being set aside. The matter of classification of services pre-2012 was referred to the President for resolution of differing opinions between Members. Case-Laws Service Tax Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379502