https://www.taxtmi.com/caselaws?id=34611 The appeals were allowed in favor of the appellants. The Tribunal classified the services provided as Support Services of Business or Commerce (SSBC) instead of Business Auxiliary Service (BAS), making the demands for service tax prior to 1-5-2006 unsustainable. Service tax on services received from foreign agents was held applicable only post-18-4-2006. Consequently, demands for service tax, penalties, and interest for periods before these dates were set aside, except for a specific admitted liability. The appeals were successful, and the penalties and interest imposed were overturned. en-us Mon, 23 Mar 2009 00:00:00 +0530 Mon, 12 Oct 2009 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34611 The appeals were allowed in favor of the appellants. The Tribunal classified the services provided as Support Services of Business or Commerce (SSBC) instead of Business Auxiliary Service (BAS), making the demands for service tax prior to 1-5-2006 unsustainable. Service tax on services received from foreign agents was held applicable only post-18-4-2006. Consequently, demands for service tax, penalties, and interest for periods before these dates were set aside, except for a specific admitted liability. The appeals were successful, and the penalties and interest imposed were overturned. Case-Laws Service Tax Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34611