https://www.taxtmi.com/caselaws?id=391025 The Tribunal held that the appellant was not entitled to threshold exemption for the first year as they collected service tax from clients immediately. The appellant was directed to pay service tax on the total amount collected from clients and deposit it with the department. However, the appellant was found eligible for exemptions under Notification No. 30/2012 for specific services and out-of-pocket expenses. The Tribunal directed the quantification of the demand, with the appellant required to settle any payable amount within 30 days along with interest. Penalties under Section 78 of the Act were also imposed if applicable. en-us Mon, 09 Dec 2019 00:00:00 +0530 Fri, 17 Jan 2020 07:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391025 The Tribunal held that the appellant was not entitled to threshold exemption for the first year as they collected service tax from clients immediately. The appellant was directed to pay service tax on the total amount collected from clients and deposit it with the department. However, the appellant was found eligible for exemptions under Notification No. 30/2012 for specific services and out-of-pocket expenses. The Tribunal directed the quantification of the demand, with the appellant required to settle any payable amount within 30 days along with interest. Penalties under Section 78 of the Act were also imposed if applicable. Case-Laws Service Tax Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391025