https://www.taxtmi.com/caselaws?id=192349 The Tribunal upheld the service tax liability for the year 2010-2011 but annulled the penalty imposed under Section 78 in a case concerning a small scale service provider's exemption claim. The appellant's liability was confirmed at &8377; 83,394/- for the year, with the penalty reduced accordingly. Despite the exemption claim being dismissed due to exceeding the turnover limit in the previous year, the penalty was set aside based on earlier proceedings indicating fraud, collusion, or suppression of facts. The appeal was disposed of on 03.01.2017. en-us Tue, 03 Jan 2017 00:00:00 +0530 Fri, 26 May 2017 07:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192349 The Tribunal upheld the service tax liability for the year 2010-2011 but annulled the penalty imposed under Section 78 in a case concerning a small scale service provider's exemption claim. The appellant's liability was confirmed at &8377; 83,394/- for the year, with the penalty reduced accordingly. Despite the exemption claim being dismissed due to exceeding the turnover limit in the previous year, the penalty was set aside based on earlier proceedings indicating fraud, collusion, or suppression of facts. The appeal was disposed of on 03.01.2017. Case-Laws Service Tax Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192349