https://www.taxtmi.com/caselaws?id=349902 The tribunal confirmed the service tax demand for maintenance and repair services provided to a thermal power station for the period 2006-2007 to 2009-2010. Despite the appellant falling under the exemption limit, they collected service tax from the recipient, leading to the requirement to pay the tax with interest. The tribunal rejected the appellant's argument of bonafide belief for non-payment and imposed a penalty under Section 78 of the Finance Act, 1994, emphasizing the necessity of fulfilling tax obligations and depositing collected amounts to avoid penalties. en-us Wed, 13 Sep 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349902 The tribunal confirmed the service tax demand for maintenance and repair services provided to a thermal power station for the period 2006-2007 to 2009-2010. Despite the appellant falling under the exemption limit, they collected service tax from the recipient, leading to the requirement to pay the tax with interest. The tribunal rejected the appellant's argument of bonafide belief for non-payment and imposed a penalty under Section 78 of the Finance Act, 1994, emphasizing the necessity of fulfilling tax obligations and depositing collected amounts to avoid penalties. Case-Laws Service Tax Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349902