https://www.taxtmi.com/caselaws?id=201681 The Tribunal partially allowed the appeal by setting aside the penalty under Section 78 but upheld the penalty under Section 77, along with confirming the duty demand already paid by the appellants. The case involved the liability of service tax on amounts received as incentives from banks, PDI charges from a vehicle manufacturer, and reimbursement for free services. The Tribunal considered the Board's circular on service tax liability for such transactions and concluded that penalties should be imposed based on intentional avoidance of service tax, ultimately determining the applicability of penalties under Sections 77 and 78 of the Finance Act, 1994. en-us Fri, 20 Aug 2010 00:00:00 +0530 Wed, 06 Jun 2012 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201681 The Tribunal partially allowed the appeal by setting aside the penalty under Section 78 but upheld the penalty under Section 77, along with confirming the duty demand already paid by the appellants. The case involved the liability of service tax on amounts received as incentives from banks, PDI charges from a vehicle manufacturer, and reimbursement for free services. The Tribunal considered the Board's circular on service tax liability for such transactions and concluded that penalties should be imposed based on intentional avoidance of service tax, ultimately determining the applicability of penalties under Sections 77 and 78 of the Finance Act, 1994. Case-Laws Service Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201681