https://www.taxtmi.com/caselaws?id=261104 The Tribunal remanded the case to the Commissioner for reevaluation of Service Tax liability for providing Manpower services on a cost-sharing basis to group companies. The penalty under Section 78 was deleted due to lack of evidence of fraud or deliberate defiance of the law. The Tribunal upheld the Service Tax liability for import of Intellectual Property Rights and Business Auxiliary Service, directing a reasoned order to be passed within a specified time frame and providing an opportunity for a hearing. The penalty under Section 78 was deleted for lack of fraud or deliberate defiance of the law, with the remaining penalty set aside for reconsideration. en-us Thu, 13 Nov 2014 00:00:00 +0530 Thu, 25 Jun 2015 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261104 The Tribunal remanded the case to the Commissioner for reevaluation of Service Tax liability for providing Manpower services on a cost-sharing basis to group companies. The penalty under Section 78 was deleted due to lack of evidence of fraud or deliberate defiance of the law. The Tribunal upheld the Service Tax liability for import of Intellectual Property Rights and Business Auxiliary Service, directing a reasoned order to be passed within a specified time frame and providing an opportunity for a hearing. The penalty under Section 78 was deleted for lack of fraud or deliberate defiance of the law, with the remaining penalty set aside for reconsideration. Case-Laws Service Tax Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261104