https://www.taxtmi.com/caselaws?id=442444 The Tribunal allowed the appeal filed by the Appellant, ruling that providing space to finance companies without engaging in promotional or marketing activities does not constitute Business Auxiliary Service (BAS) and is not subject to service tax. The demands for service tax, interest, and penalty were set aside, concluding that the Appellant was not liable for service tax under BAS. The Department's appeal against the non-imposition of penalty under Section 76 of the Finance Act, 1994 was rejected. en-us Wed, 28 Jun 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442444 The Tribunal allowed the appeal filed by the Appellant, ruling that providing space to finance companies without engaging in promotional or marketing activities does not constitute Business Auxiliary Service (BAS) and is not subject to service tax. The demands for service tax, interest, and penalty were set aside, concluding that the Appellant was not liable for service tax under BAS. The Department's appeal against the non-imposition of penalty under Section 76 of the Finance Act, 1994 was rejected. Case-Laws Service Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442444