https://www.taxtmi.com/caselaws?id=268680 The Tribunal ruled in favor of the Revenue, upholding the service tax liability on the respondent for the service portion of the contract. The Tribunal dismissed the contention that the demand was time-barred due to lack of evidence of informing the department about activities. The Tribunal waived the penalty under Section 76 of the Finance Act, 1994, considering the respondent's reasonable belief in the non-applicability of service tax. The Revenue's appeal was allowed, setting aside the previous order and imposing service tax liability on the respondent. en-us Thu, 13 Aug 2015 00:00:00 +0530 Mon, 30 Nov 2015 16:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268680 The Tribunal ruled in favor of the Revenue, upholding the service tax liability on the respondent for the service portion of the contract. The Tribunal dismissed the contention that the demand was time-barred due to lack of evidence of informing the department about activities. The Tribunal waived the penalty under Section 76 of the Finance Act, 1994, considering the respondent's reasonable belief in the non-applicability of service tax. The Revenue's appeal was allowed, setting aside the previous order and imposing service tax liability on the respondent. Case-Laws Service Tax Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268680