https://www.taxtmi.com/caselaws?id=32942 The Tribunal set aside the demand for service tax on services received from abroad under the 'Business Auxiliary Service' category, ruling that the demand was unsustainable prior to the introduction of Section 66A of the Finance Act. The Commissioner's order imposing penalties under Sections 76 and 77 of the Act was not upheld due to the lack of sustainability of the service tax demand itself. The Tribunal granted relief by waiving the pre-deposit and staying the recovery of dues until the appeal's final disposal. en-us Fri, 18 Jul 2008 00:00:00 +0530 Sun, 12 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32942 The Tribunal set aside the demand for service tax on services received from abroad under the 'Business Auxiliary Service' category, ruling that the demand was unsustainable prior to the introduction of Section 66A of the Finance Act. The Commissioner's order imposing penalties under Sections 76 and 77 of the Act was not upheld due to the lack of sustainability of the service tax demand itself. The Tribunal granted relief by waiving the pre-deposit and staying the recovery of dues until the appeal's final disposal. Case-Laws Service Tax Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32942