https://www.taxtmi.com/caselaws?id=1932 The appeal was allowed as the appellant's activities primarily involved the sale of goods, not services, leading to the conclusion that no Service Tax was payable. The Order-in-Original was set aside, and the penalties imposed were rejected. The appellant's genuine belief that they were not liable for Service Tax was considered, resulting in the dismissal of penalties and the absence of Service Tax liability. en-us Fri, 27 Apr 2007 00:00:00 +0530 Mon, 30 Jun 2008 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1932 The appeal was allowed as the appellant's activities primarily involved the sale of goods, not services, leading to the conclusion that no Service Tax was payable. The Order-in-Original was set aside, and the penalties imposed were rejected. The appellant's genuine belief that they were not liable for Service Tax was considered, resulting in the dismissal of penalties and the absence of Service Tax liability. Case-Laws Service Tax Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1932