https://www.taxtmi.com/caselaws?id=432845 The Tribunal upheld the order-in-Appeal passed by the Commissioner (Appeals) Jaipur, dismissing the appeal filed by M/s National Productivity Council. The appellant's services, including training programs for industries, were classified as "scientific and technical consultancy services." The expenses claimed were partly included in the gross value. The demand for service tax within a specific period was deemed time-barred, and penalties under sections 76 and 78, along with interest under section 75, were addressed accordingly. The impugned order was upheld, sustaining the penalty under section 76 and interest under section 75, while setting aside the penalty under section 78. en-us Fri, 25 Nov 2022 00:00:00 +0530 Mon, 16 Jan 2023 08:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432845 The Tribunal upheld the order-in-Appeal passed by the Commissioner (Appeals) Jaipur, dismissing the appeal filed by M/s National Productivity Council. The appellant's services, including training programs for industries, were classified as "scientific and technical consultancy services." The expenses claimed were partly included in the gross value. The demand for service tax within a specific period was deemed time-barred, and penalties under sections 76 and 78, along with interest under section 75, were addressed accordingly. The impugned order was upheld, sustaining the penalty under section 76 and interest under section 75, while setting aside the penalty under section 78. Case-Laws Service Tax Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432845