https://www.taxtmi.com/caselaws?id=348621 The appellant was engaged in providing maintenance and administrative services but was alleged to have provided manpower services, categorized differently by the authorities. The Tribunal found that there was no suppression of facts by the appellant and set aside penalties under Sections 76 and 78. The demand for tax with interest was upheld based on the services rendered. The appellant's immediate payment post-notice and lack of intent to evade tax led to the waiver of penalties under Sections 76 and 78, resulting in a favorable outcome for the appellant. en-us Tue, 28 Feb 2017 00:00:00 +0530 Tue, 26 Sep 2017 07:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348621 The appellant was engaged in providing maintenance and administrative services but was alleged to have provided manpower services, categorized differently by the authorities. The Tribunal found that there was no suppression of facts by the appellant and set aside penalties under Sections 76 and 78. The demand for tax with interest was upheld based on the services rendered. The appellant's immediate payment post-notice and lack of intent to evade tax led to the waiver of penalties under Sections 76 and 78, resulting in a favorable outcome for the appellant. Case-Laws Service Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348621