https://www.taxtmi.com/caselaws?id=379736 The Tribunal upheld the classification of services received from M/s Lear Corporation, USA as "management, maintenance, or repair service." It ruled that tax liability for services received through the internet began from 01.03.2008. The appellant failed to provide documentary evidence supporting their claim that payments were for software usage, leading to penalties under Sections 76 and 77. The Tribunal set aside the order, partially allowing the appeal and remanding the matter for recalculating the demand from 01.03.2008 onwards with penalties to be determined based on the recalculated demand. en-us Mon, 08 Oct 2018 00:00:00 +0530 Tue, 07 May 2019 08:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379736 The Tribunal upheld the classification of services received from M/s Lear Corporation, USA as "management, maintenance, or repair service." It ruled that tax liability for services received through the internet began from 01.03.2008. The appellant failed to provide documentary evidence supporting their claim that payments were for software usage, leading to penalties under Sections 76 and 77. The Tribunal set aside the order, partially allowing the appeal and remanding the matter for recalculating the demand from 01.03.2008 onwards with penalties to be determined based on the recalculated demand. Case-Laws Service Tax Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379736