https://www.taxtmi.com/caselaws?id=759249 Transportation of passengers or coal through ropeway systems was treated as non-taxable service activity on the facts, with the Tribunal applying the negative list/exemption framework to set aside service tax demands on ropeway operations and external coal handling ropeway work. Ticket collections for Science City facilities and maintenance of the Jaleswar bridge were also held not liable to service tax. Penalty on the reverse charge component was deleted because the tax and interest had already been paid and no suppression or intent to evade was shown. Issues on CENVAT credit, advances received and reversal of credit were remanded for verification and fresh decision. en-us Tue, 24 Sep 2024 00:00:00 +0530 Fri, 27 Sep 2024 08:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759249 Transportation of passengers or coal through ropeway systems was treated as non-taxable service activity on the facts, with the Tribunal applying the negative list/exemption framework to set aside service tax demands on ropeway operations and external coal handling ropeway work. Ticket collections for Science City facilities and maintenance of the Jaleswar bridge were also held not liable to service tax. Penalty on the reverse charge component was deleted because the tax and interest had already been paid and no suppression or intent to evade was shown. Issues on CENVAT credit, advances received and reversal of credit were remanded for verification and fresh decision. Case-Laws Service Tax Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759249