https://www.taxtmi.com/caselaws?id=249162 The appeal was filed against the demand of service tax and penalties under Sections 76 & 78 of the Finance Act, 1994. The dispute centered on whether the service provider is liable to pay service tax on the gross amount received. The Tribunal, considering conflicting views, ruled in favor of the appellant, setting aside the penalties imposed and allowing the appeal. The judgment clarified the service provider's liability to pay service tax on the gross amount and addressed the applicability of penalties under Section 80 of the Finance Act, 1994, emphasizing the importance of precedents in resolving such disputes. en-us Wed, 05 Mar 2014 00:00:00 +0530 Sat, 05 Jul 2014 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249162 The appeal was filed against the demand of service tax and penalties under Sections 76 & 78 of the Finance Act, 1994. The dispute centered on whether the service provider is liable to pay service tax on the gross amount received. The Tribunal, considering conflicting views, ruled in favor of the appellant, setting aside the penalties imposed and allowing the appeal. The judgment clarified the service provider's liability to pay service tax on the gross amount and addressed the applicability of penalties under Section 80 of the Finance Act, 1994, emphasizing the importance of precedents in resolving such disputes. Case-Laws Service Tax Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249162