https://www.taxtmi.com/caselaws?id=387335 The judgment confirmed a service tax liability of approximately Rs. 89,216 against the appellant, along with an equivalent penalty, for the period from January 2013 to March 2014. The appellant's service provision to M/s Gati Ltd. was deemed taxable under Section 65B(44) of the Act, not falling under the negative list or exemptions. The penalty was set aside due to the appellant's status as a small-scale delivery person, with no evidence of malicious intent. The appellant was granted liberty to contest a portion of the demand based on limitation. en-us Thu, 11 Jul 2019 00:00:00 +0530 Tue, 22 Oct 2019 09:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387335 The judgment confirmed a service tax liability of approximately Rs. 89,216 against the appellant, along with an equivalent penalty, for the period from January 2013 to March 2014. The appellant's service provision to M/s Gati Ltd. was deemed taxable under Section 65B(44) of the Act, not falling under the negative list or exemptions. The penalty was set aside due to the appellant's status as a small-scale delivery person, with no evidence of malicious intent. The appellant was granted liberty to contest a portion of the demand based on limitation. Case-Laws Service Tax Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387335