https://www.taxtmi.com/caselaws?id=379936 The appellate tribunal dismissed the service tax demand against the appellant as it was established that no services were provided against the raised invoices, which were deemed as Performa Invoices. Consequently, the tribunal set aside the demand for service tax and ruled that no penalty was imposable on the appellant. en-us Fri, 15 Feb 2019 00:00:00 +0530 Mon, 10 Jun 2019 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379936 The appellate tribunal dismissed the service tax demand against the appellant as it was established that no services were provided against the raised invoices, which were deemed as Performa Invoices. Consequently, the tribunal set aside the demand for service tax and ruled that no penalty was imposable on the appellant. Case-Laws Service Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379936