https://www.taxtmi.com/caselaws?id=391022 The appellate tribunal upheld the impugned order, dismissing the appeal against the dropping of service tax payment and penalty imposition. The judgment clarified the interpretation of the Place of Provision of Service Rules, ownership of services provided, and the distinction between service provision and subsequent use. en-us Thu, 26 Sep 2019 00:00:00 +0530 Fri, 17 Jan 2020 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391022 The appellate tribunal upheld the impugned order, dismissing the appeal against the dropping of service tax payment and penalty imposition. The judgment clarified the interpretation of the Place of Provision of Service Rules, ownership of services provided, and the distinction between service provision and subsequent use. Case-Laws Service Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391022