https://www.taxtmi.com/caselaws?id=469703 Business Support Service classification, limitation, cum-tax valuation, statutory exclusions and penalty exposure under the Finance Act, 1994 were in issue before CESTAT Chennai. The text records that members agreed on several points but differed on whether the Business Support Service demand was sustainable and whether penalty under section 76 was leviable. It also notes that the remaining service tax demands and related penalties were said to require modification on the stated grounds, but no final majority disposition on the disputed points is recorded. en-us Fri, 18 Aug 2023 00:00:00 +0530 Tue, 30 Jun 2026 11:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469703 Business Support Service classification, limitation, cum-tax valuation, statutory exclusions and penalty exposure under the Finance Act, 1994 were in issue before CESTAT Chennai. The text records that members agreed on several points but differed on whether the Business Support Service demand was sustainable and whether penalty under section 76 was leviable. It also notes that the remaining service tax demands and related penalties were said to require modification on the stated grounds, but no final majority disposition on the disputed points is recorded. Case-Laws Service Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469703