https://www.taxtmi.com/caselaws?id=431485 The Tribunal ruled in favor of the appellant, determining that the services provided did not fall under the category of "Real Estate Agent" services and were not subject to service tax under that classification. The Show Cause Notice (SCN) was considered time-barred, and penalties under Sections 76 and 78 of the Finance Act were not applicable as the appellant had paid the service tax and interest before the issuance of the SCN. The appellant's argument for the cum tax benefit under Section 67 was acknowledged, leading to the recomputation of the taxable value. Consequently, the appeal was allowed, and the impugned order was set aside with consequential relief. en-us Mon, 12 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 09:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431485 The Tribunal ruled in favor of the appellant, determining that the services provided did not fall under the category of "Real Estate Agent" services and were not subject to service tax under that classification. The Show Cause Notice (SCN) was considered time-barred, and penalties under Sections 76 and 78 of the Finance Act were not applicable as the appellant had paid the service tax and interest before the issuance of the SCN. The appellant's argument for the cum tax benefit under Section 67 was acknowledged, leading to the recomputation of the taxable value. Consequently, the appeal was allowed, and the impugned order was set aside with consequential relief. Case-Laws Service Tax Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431485