https://www.taxtmi.com/caselaws?id=245936 The court held that the appellant was liable to pay service tax as an outdoor caterer under the Finance Act, 1994. It clarified the distinction between VAT and service tax, emphasizing that both could be applicable to different aspects of the same transaction. The court found the penalty under Section 78 unjustified due to a lack of clear evidence supporting its imposition. The appeal was disposed of with no order as to costs. en-us Thu, 10 Apr 2014 00:00:00 +0530 Thu, 16 Jul 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245936 The court held that the appellant was liable to pay service tax as an outdoor caterer under the Finance Act, 1994. It clarified the distinction between VAT and service tax, emphasizing that both could be applicable to different aspects of the same transaction. The court found the penalty under Section 78 unjustified due to a lack of clear evidence supporting its imposition. The appeal was disposed of with no order as to costs. Case-Laws Service Tax Thu, 10 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245936