https://www.taxtmi.com/caselaws?id=76416 The Appellate Tribunal determined the taxable value of service and upheld the Service Tax liability for Maintenance and Repair Services while setting aside the penalties imposed under sections 76 and 78 of the Finance Act, 1994, and section 80 due to insufficient evidence of willful evasion or deliberate breach by the Appellant. The Tribunal emphasized the need for clear proof in penalty proceedings and concluded that the mere allegation of suppression without concrete evidence did not warrant the penalties, ultimately partially allowing the appeal by confirming the Service Tax liability but setting aside the penalties. en-us Tue, 15 Dec 2009 00:00:00 +0530 Fri, 15 Oct 2010 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76416 The Appellate Tribunal determined the taxable value of service and upheld the Service Tax liability for Maintenance and Repair Services while setting aside the penalties imposed under sections 76 and 78 of the Finance Act, 1994, and section 80 due to insufficient evidence of willful evasion or deliberate breach by the Appellant. The Tribunal emphasized the need for clear proof in penalty proceedings and concluded that the mere allegation of suppression without concrete evidence did not warrant the penalties, ultimately partially allowing the appeal by confirming the Service Tax liability but setting aside the penalties. Case-Laws Service Tax Tue, 15 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76416