https://www.taxtmi.com/caselaws?id=270466 The Tribunal upheld the service tax demand but set aside the penalty imposed under Section 78. The High Court directed the appellant to seek clarification as they had only contested the penalty issue. The Tribunal clarified that the appellant did not concede the issue on merits and that Rule 41 empowered them to pass orders for justice. The Tribunal confirmed the levy of service tax based on earlier orders, noting the appellant's consistent arguments on merits in previous cases. The clarification aimed to ensure justice, considering the sequence of events and the retirement of the original order-passing Members. en-us Mon, 26 Oct 2015 00:00:00 +0530 Fri, 13 May 2016 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270466 The Tribunal upheld the service tax demand but set aside the penalty imposed under Section 78. The High Court directed the appellant to seek clarification as they had only contested the penalty issue. The Tribunal clarified that the appellant did not concede the issue on merits and that Rule 41 empowered them to pass orders for justice. The Tribunal confirmed the levy of service tax based on earlier orders, noting the appellant's consistent arguments on merits in previous cases. The clarification aimed to ensure justice, considering the sequence of events and the retirement of the original order-passing Members. Case-Laws Service Tax Mon, 26 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270466