https://www.taxtmi.com/caselaws?id=441680 The Tribunal allowed the appeal, setting aside the denial of ab initio exemption from Service Tax under Notification No. 12/2013-ST for works contract services, security services, and rent-a-cab services. It held that the services were used for authorized operations, qualifying for exemption, and that the penalty and interest imposed were unjustified due to misinterpretation of the Notification. The appellant's contentions were upheld, and the appeal was allowed with consequential benefits, if any, as per law. en-us Thu, 10 Aug 2023 00:00:00 +0530 Sat, 12 Aug 2023 22:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441680 The Tribunal allowed the appeal, setting aside the denial of ab initio exemption from Service Tax under Notification No. 12/2013-ST for works contract services, security services, and rent-a-cab services. It held that the services were used for authorized operations, qualifying for exemption, and that the penalty and interest imposed were unjustified due to misinterpretation of the Notification. The appellant's contentions were upheld, and the appeal was allowed with consequential benefits, if any, as per law. Case-Laws Service Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441680