https://www.taxtmi.com/caselaws?id=347328 The appellant was not held liable to pay service tax on the turnover achieved by Tiems Telecom (P) Ltd. before 14-2-2008. Additionally, the appellant was deemed entitled to deductions for expenses incurred on behalf of the principal as a pure agent. Penalties under Sections 76 and 78 were set aside due to the absence of deliberate default, with the case being considered interpretational. The appeal was allowed by way of remand to the adjudicating authority for re-calculation of tax liability, with specific directions provided. en-us Fri, 17 Feb 2017 00:00:00 +0530 Tue, 07 Nov 2017 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347328 The appellant was not held liable to pay service tax on the turnover achieved by Tiems Telecom (P) Ltd. before 14-2-2008. Additionally, the appellant was deemed entitled to deductions for expenses incurred on behalf of the principal as a pure agent. Penalties under Sections 76 and 78 were set aside due to the absence of deliberate default, with the case being considered interpretational. The appeal was allowed by way of remand to the adjudicating authority for re-calculation of tax liability, with specific directions provided. Case-Laws Service Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347328