https://www.taxtmi.com/caselaws?id=394733 The Appellate Tribunal CESTAT ALLAHABAD addressed issues concerning service tax on free services, irregular cenvat credit availing, and penalties under the Finance Act, 1994. The Tribunal found the service tax confirmed based on presumptions unsustainable but upheld uncontested amounts. Penalties under Section 78 were set aside as paid before the show cause notice, and a penalty under Section 77 was deemed unsustainable due to prior registration. The appeal was allowed, with the Tribunal taking specific actions on each issue raised in the case. en-us Tue, 14 Jan 2020 00:00:00 +0530 Thu, 23 Apr 2020 10:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394733 The Appellate Tribunal CESTAT ALLAHABAD addressed issues concerning service tax on free services, irregular cenvat credit availing, and penalties under the Finance Act, 1994. The Tribunal found the service tax confirmed based on presumptions unsustainable but upheld uncontested amounts. Penalties under Section 78 were set aside as paid before the show cause notice, and a penalty under Section 77 was deemed unsustainable due to prior registration. The appeal was allowed, with the Tribunal taking specific actions on each issue raised in the case. Case-Laws Service Tax Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394733