https://www.taxtmi.com/caselaws?id=245153 The Tribunal upheld the classification of bus reservation charges as 'Tour Operator Services', finding the appellant liable for discharging service tax on these charges. The Tribunal confirmed the service tax demand and interest payment. While the penalty under Section 76 for payment delay was upheld, the penalty under Section 78 for suppression of facts was set aside due to lack of evidence of willful misstatement. The lower appellate authority's decision was largely upheld, with the modification of setting aside the penalty under Section 78 of the Finance Act, 1994. en-us Fri, 31 Jan 2014 00:00:00 +0530 Fri, 04 Sep 2015 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245153 The Tribunal upheld the classification of bus reservation charges as 'Tour Operator Services', finding the appellant liable for discharging service tax on these charges. The Tribunal confirmed the service tax demand and interest payment. While the penalty under Section 76 for payment delay was upheld, the penalty under Section 78 for suppression of facts was set aside due to lack of evidence of willful misstatement. The lower appellate authority's decision was largely upheld, with the modification of setting aside the penalty under Section 78 of the Finance Act, 1994. Case-Laws Service Tax Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245153