https://www.taxtmi.com/caselaws?id=77104 The Tribunal partially allowed the appeal by M/s Rajahari Carriers & Finance Pvt Ltd., vacating the penalty under Section 76 of the Finance Act, 1994. The company's belief that they were not liable for service tax, as it was the responsibility of service users, was noted. Despite upholding the demand for service tax and penalties, the Tribunal found no evidence of fraud or willful misstatement by the company, leading to the setting aside of the penalty under Section 76. en-us Fri, 21 May 2010 00:00:00 +0530 Tue, 17 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77104 The Tribunal partially allowed the appeal by M/s Rajahari Carriers & Finance Pvt Ltd., vacating the penalty under Section 76 of the Finance Act, 1994. The company's belief that they were not liable for service tax, as it was the responsibility of service users, was noted. Despite upholding the demand for service tax and penalties, the Tribunal found no evidence of fraud or willful misstatement by the company, leading to the setting aside of the penalty under Section 76. Case-Laws Service Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77104