https://www.taxtmi.com/caselaws?id=417551 The Tribunal upheld the classification of services provided by the appellant under "Supply of Tangible Goods" (STG) instead of "Transportation of Passengers by Air" (TPA). The levy of interest under section 75 of the Finance Act was dropped as there was no delay in service tax payment. Penalties under sections 76 and 78 were dropped, but penalties under sections 77(1)(a) and 77(2) were upheld due to non-compliance with statutory obligations. The Tribunal dismissed the appeals, affirming the Commissioner (Appeals)' findings on service classification, interest levy, and penalties. en-us Mon, 24 Jan 2022 00:00:00 +0530 Wed, 07 Dec 2022 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417551 The Tribunal upheld the classification of services provided by the appellant under "Supply of Tangible Goods" (STG) instead of "Transportation of Passengers by Air" (TPA). The levy of interest under section 75 of the Finance Act was dropped as there was no delay in service tax payment. Penalties under sections 76 and 78 were dropped, but penalties under sections 77(1)(a) and 77(2) were upheld due to non-compliance with statutory obligations. The Tribunal dismissed the appeals, affirming the Commissioner (Appeals)' findings on service classification, interest levy, and penalties. Case-Laws Service Tax Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417551