https://www.taxtmi.com/caselaws?id=382878 The Tribunal found the demand for service tax on Business Exhibition Service and advertising agency service unsustainable. Penalties under sections 76 & 77 of the Finance Act, 1994 were deemed unjustified as the appellants had paid the service tax and interest before the show cause notice. Additionally, the electricity charges collected from stall owners were ruled not subject to service tax as they did not involve a service element. The impugned order was set aside, allowing the appeal with consequential benefits. en-us Mon, 08 Jul 2019 00:00:00 +0530 Tue, 03 Dec 2019 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382878 The Tribunal found the demand for service tax on Business Exhibition Service and advertising agency service unsustainable. Penalties under sections 76 & 77 of the Finance Act, 1994 were deemed unjustified as the appellants had paid the service tax and interest before the show cause notice. Additionally, the electricity charges collected from stall owners were ruled not subject to service tax as they did not involve a service element. The impugned order was set aside, allowing the appeal with consequential benefits. Case-Laws Service Tax Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382878