https://www.taxtmi.com/caselaws?id=215414 The Tribunal allowed the appeal of the Appellants, who provided security services, regarding the payment of service tax on the entire value received, including employee salaries. The Tribunal waived penalties imposed under sections 76 and 78 of the Finance Act, 1994, considering the Appellants' genuine belief, small firm status, lack of mala fide intent, and the early stage of levy. Penalties were deemed unjustified in this case, leading to their waiver under section 80 of the Finance Act, 1994. en-us Tue, 13 Dec 2011 00:00:00 +0530 Wed, 13 Nov 2013 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215414 The Tribunal allowed the appeal of the Appellants, who provided security services, regarding the payment of service tax on the entire value received, including employee salaries. The Tribunal waived penalties imposed under sections 76 and 78 of the Finance Act, 1994, considering the Appellants' genuine belief, small firm status, lack of mala fide intent, and the early stage of levy. Penalties were deemed unjustified in this case, leading to their waiver under section 80 of the Finance Act, 1994. Case-Laws Service Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215414