https://www.taxtmi.com/caselaws?id=412155 The Tribunal ruled in favor of the appellant, holding that the differential amounts from Ocean Freight and commissions from agents were not taxable under the respective service categories claimed by the Revenue. Consequently, the demands for service tax, interest, and penalties were set aside. The Tribunal also found no justification for the imposition of penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appeals were allowed, providing consequential relief to the appellant. en-us Wed, 01 Sep 2021 00:00:00 +0530 Fri, 17 Dec 2021 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412155 The Tribunal ruled in favor of the appellant, holding that the differential amounts from Ocean Freight and commissions from agents were not taxable under the respective service categories claimed by the Revenue. Consequently, the demands for service tax, interest, and penalties were set aside. The Tribunal also found no justification for the imposition of penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appeals were allowed, providing consequential relief to the appellant. Case-Laws Service Tax Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412155