https://www.taxtmi.com/caselaws?id=438732 The Tribunal ruled that individuals engaged in commercial activities are liable to pay Service Tax under "Business Auxiliary Service" even before 01.06.2005. The extended period for demand was justified due to the suppression of material facts. Simultaneous penalties under Section 76 and Section 78 were deemed impermissible, leading to the waiver of remaining penalties. The appeal was partially allowed, confirming Service Tax of Rs. 3,67,987/- with interest, restricting penalty under Section 78 to Rs. 92,060/-, and setting aside the balance of penalties under Sections 76 and 77. en-us Tue, 06 Jun 2023 00:00:00 +0530 Wed, 07 Jun 2023 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438732 The Tribunal ruled that individuals engaged in commercial activities are liable to pay Service Tax under "Business Auxiliary Service" even before 01.06.2005. The extended period for demand was justified due to the suppression of material facts. Simultaneous penalties under Section 76 and Section 78 were deemed impermissible, leading to the waiver of remaining penalties. The appeal was partially allowed, confirming Service Tax of Rs. 3,67,987/- with interest, restricting penalty under Section 78 to Rs. 92,060/-, and setting aside the balance of penalties under Sections 76 and 77. Case-Laws Service Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438732