https://www.taxtmi.com/caselaws?id=207904 The appeal was partly allowed, confirming the service tax demand but annulling penalties under various sections of the Finance Act, 1994, except for the penalty under section 77. The Tribunal found no deliberate defiance of the law, fraudulent behavior, or intention to evade tax by the appellant, considering the confusion surrounding tax liability on the sale of SIM cards and the genuine belief based on judicial precedents. en-us Wed, 25 May 2011 00:00:00 +0530 Mon, 19 Dec 2011 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207904 The appeal was partly allowed, confirming the service tax demand but annulling penalties under various sections of the Finance Act, 1994, except for the penalty under section 77. The Tribunal found no deliberate defiance of the law, fraudulent behavior, or intention to evade tax by the appellant, considering the confusion surrounding tax liability on the sale of SIM cards and the genuine belief based on judicial precedents. Case-Laws Service Tax Wed, 25 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207904