https://www.taxtmi.com/caselaws?id=349402 The Tribunal remanded the matter for fresh adjudication on the calculation of service tax liability, acknowledging the need for reassessment. It found no evidence of intentional evasion by the assessee and set aside excessive penalties under Sections 76 and 78 while upholding the penalty under Section 77. The department's appeal for higher penalties was dismissed due to lack of merit. The Tribunal ultimately upheld the penalty under Section 77, considering the lack of intentional evasion and the disputed tax liability aspects raised by the assessee, resulting in the dismissal of the department's appeal. en-us Wed, 26 Jul 2017 00:00:00 +0530 Fri, 13 Oct 2017 09:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349402 The Tribunal remanded the matter for fresh adjudication on the calculation of service tax liability, acknowledging the need for reassessment. It found no evidence of intentional evasion by the assessee and set aside excessive penalties under Sections 76 and 78 while upholding the penalty under Section 77. The department's appeal for higher penalties was dismissed due to lack of merit. The Tribunal ultimately upheld the penalty under Section 77, considering the lack of intentional evasion and the disputed tax liability aspects raised by the assessee, resulting in the dismissal of the department's appeal. Case-Laws Service Tax Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349402