https://www.taxtmi.com/caselaws?id=212332 The Appellate Tribunal CESTAT, New Delhi, clarified the service tax liability of a sub-agent and addressed the imposition of a penalty under Section 78 of the Finance Act, 1994. The Tribunal found the appellant not liable for service tax based on a Circular exempting sub-contractors from payment. Additionally, the penalty under Section 78 was set aside as there was no evidence of fraudulent intent or contravention of the Act. The appeal was allowed in favor of the appellant, absolving them of both the service tax liability and the penalty. en-us Thu, 21 Jul 2011 00:00:00 +0530 Fri, 14 Sep 2012 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212332 The Appellate Tribunal CESTAT, New Delhi, clarified the service tax liability of a sub-agent and addressed the imposition of a penalty under Section 78 of the Finance Act, 1994. The Tribunal found the appellant not liable for service tax based on a Circular exempting sub-contractors from payment. Additionally, the penalty under Section 78 was set aside as there was no evidence of fraudulent intent or contravention of the Act. The appeal was allowed in favor of the appellant, absolving them of both the service tax liability and the penalty. Case-Laws Service Tax Thu, 21 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212332