https://www.taxtmi.com/caselaws?id=437798 The Tribunal held that the appellant was not liable to pay service tax under "Business Auxiliary Service" from 01.07.2003 to 08.07.2004 due to exemption under Notification No.13/2003-ST. Additionally, the appellant was not liable to pay service tax prior to 01.07.2003 as the service was not in the statutory book. The demands were found to be barred by limitation, and as the demands were not sustainable, no interest or penalties were payable. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief to the appellant. en-us Thu, 13 Apr 2023 00:00:00 +0530 Mon, 15 May 2023 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437798 The Tribunal held that the appellant was not liable to pay service tax under "Business Auxiliary Service" from 01.07.2003 to 08.07.2004 due to exemption under Notification No.13/2003-ST. Additionally, the appellant was not liable to pay service tax prior to 01.07.2003 as the service was not in the statutory book. The demands were found to be barred by limitation, and as the demands were not sustainable, no interest or penalties were payable. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief to the appellant. Case-Laws Service Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437798