https://www.taxtmi.com/caselaws?id=257898 The Tribunal ruled that the appellant was not liable for service tax under the reverse charge mechanism for the period from 01.01.2005 to 17.04.2006 but was liable for the period from 18.04.2006 to 31.03.2008. Penalties under Section 78 were set aside due to the appellant's genuine belief in contesting the issue, supported by higher judicial forums' decisions. The appellant was directed to discharge the service tax liability and interest for the latter period, with penalties being waived based on the established finality of the issue. en-us Thu, 22 Jan 2015 00:00:00 +0530 Wed, 25 Mar 2015 07:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257898 The Tribunal ruled that the appellant was not liable for service tax under the reverse charge mechanism for the period from 01.01.2005 to 17.04.2006 but was liable for the period from 18.04.2006 to 31.03.2008. Penalties under Section 78 were set aside due to the appellant's genuine belief in contesting the issue, supported by higher judicial forums' decisions. The appellant was directed to discharge the service tax liability and interest for the latter period, with penalties being waived based on the established finality of the issue. Case-Laws Service Tax Thu, 22 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257898