https://www.taxtmi.com/caselaws?id=75034 The Tribunal set aside the penalty under Section 78 of the Act, considering the prevailing doubt during the relevant period regarding liability for service tax under the "Business Auxiliary Services" category. The appellants' argument, supported by Circular No. 87/05/2006-ST, was accepted, leading to the penalty being overturned. The duty amount was confirmed to be re-quantified following the Commissioner (Appeals) orders, as it was not contested. The Tribunal also invoked Section 80 of the Finance Act, 1994, to emphasize the reasonable cause of doubt during the relevant period, further supporting the decision to set aside the penalty under Section 78. en-us Fri, 10 Jul 2009 00:00:00 +0530 Thu, 18 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75034 The Tribunal set aside the penalty under Section 78 of the Act, considering the prevailing doubt during the relevant period regarding liability for service tax under the "Business Auxiliary Services" category. The appellants' argument, supported by Circular No. 87/05/2006-ST, was accepted, leading to the penalty being overturned. The duty amount was confirmed to be re-quantified following the Commissioner (Appeals) orders, as it was not contested. The Tribunal also invoked Section 80 of the Finance Act, 1994, to emphasize the reasonable cause of doubt during the relevant period, further supporting the decision to set aside the penalty under Section 78. Case-Laws Service Tax Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75034