https://www.taxtmi.com/caselaws?id=754788 The Tribunal ruled in favor of the appellant, determining that amounts received from employees who left without serving the notice period do not attract service tax under Section 66E(e) of the Finance Act, 1994. Relying on Circular No. 214/1/2023-Service Tax and relevant case law, the Tribunal concluded that these amounts are not consideration for a service provided. Consequently, the appeals were allowed, and the appellant was granted relief from the service tax demands and penalties previously imposed. en-us Fri, 14 Jun 2024 00:00:00 +0530 Mon, 01 Jul 2024 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754788 The Tribunal ruled in favor of the appellant, determining that amounts received from employees who left without serving the notice period do not attract service tax under Section 66E(e) of the Finance Act, 1994. Relying on Circular No. 214/1/2023-Service Tax and relevant case law, the Tribunal concluded that these amounts are not consideration for a service provided. Consequently, the appeals were allowed, and the appellant was granted relief from the service tax demands and penalties previously imposed. Case-Laws Service Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754788