https://www.taxtmi.com/caselaws?id=418204 The tribunal partially allowed the appeal, setting aside the demand for service tax on markup on ocean freight, container detention charges, and toll taxes. It ruled that the service tax paid with interest was covered by section 73(3), invalidating the SCN to that extent. Penalties under sections 77 and 78 were waived, but the request for a refund of the service tax already paid was denied. The tribunal modified the impugned order accordingly. en-us Fri, 04 Feb 2022 00:00:00 +0530 Fri, 21 Oct 2022 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418204 The tribunal partially allowed the appeal, setting aside the demand for service tax on markup on ocean freight, container detention charges, and toll taxes. It ruled that the service tax paid with interest was covered by section 73(3), invalidating the SCN to that extent. Penalties under sections 77 and 78 were waived, but the request for a refund of the service tax already paid was denied. The tribunal modified the impugned order accordingly. Case-Laws Service Tax Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418204