https://www.taxtmi.com/caselaws?id=462023 CESTAT Allahabad allowed the appeal by remand in a service tax recovery case. The tribunal upheld the search warrant validity, finding no perversity in the officer's reasonable belief. For club membership charges, penalty of Rs. 67,845 under Section 78 was set aside as the appellant had paid the entire service tax amount before the show cause notice. The matter was remanded to the Original Authority for re-computation of taxable values for Construction of Residential Complex Services, considering proper classification, abatements, cum-tax benefit, and Point of Taxation Rules. Penalties on the director under Section 78A were set aside due to lack of evidence establishing knowledge or involvement in evasion. en-us Mon, 15 Jul 2024 00:00:00 +0530 Thu, 15 May 2025 20:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462023 CESTAT Allahabad allowed the appeal by remand in a service tax recovery case. The tribunal upheld the search warrant validity, finding no perversity in the officer's reasonable belief. For club membership charges, penalty of Rs. 67,845 under Section 78 was set aside as the appellant had paid the entire service tax amount before the show cause notice. The matter was remanded to the Original Authority for re-computation of taxable values for Construction of Residential Complex Services, considering proper classification, abatements, cum-tax benefit, and Point of Taxation Rules. Penalties on the director under Section 78A were set aside due to lack of evidence establishing knowledge or involvement in evasion. Case-Laws Service Tax Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462023