https://www.taxtmi.com/caselaws?id=294767 The Tribunal ruled in favor of the appellant, M/s Smaarftech Technologies Private Limited, stating that the services provided were exempt from Service Tax as they were considered sovereign functions under government welfare schemes. The Tribunal set aside penalties imposed under Sections 77 and 78 of the Finance Act, 1994, emphasizing that the activities were in the public interest and not for consideration, thus falling outside the scope of Service Tax. The appeal was allowed with consequential relief granted to the appellants. en-us Wed, 11 Dec 2019 00:00:00 +0530 Sat, 01 May 2021 17:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294767 The Tribunal ruled in favor of the appellant, M/s Smaarftech Technologies Private Limited, stating that the services provided were exempt from Service Tax as they were considered sovereign functions under government welfare schemes. The Tribunal set aside penalties imposed under Sections 77 and 78 of the Finance Act, 1994, emphasizing that the activities were in the public interest and not for consideration, thus falling outside the scope of Service Tax. The appeal was allowed with consequential relief granted to the appellants. Case-Laws Service Tax Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294767