https://www.taxtmi.com/caselaws?id=352933 The Supreme Court remanded the case back to the Tribunal for reevaluation of penalties imposed on the Appellant, a dealer of M/s Maruti, for alleged involvement in "Business Auxiliary Service" and non-payment of service tax. The Tribunal emphasized the need to assess the Appellant's intention regarding tax payment, considering the lack of clarity on tax liability. The case was referred to the adjudicating authority for a thorough review based on Section 80 of the Finance Act, 1994, to determine the imposition of penalties under sections 76 and 78. The Appellant was granted an opportunity to present their case before a final decision was made. en-us Wed, 29 Nov 2017 00:00:00 +0530 Fri, 05 Jan 2018 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352933 The Supreme Court remanded the case back to the Tribunal for reevaluation of penalties imposed on the Appellant, a dealer of M/s Maruti, for alleged involvement in "Business Auxiliary Service" and non-payment of service tax. The Tribunal emphasized the need to assess the Appellant's intention regarding tax payment, considering the lack of clarity on tax liability. The case was referred to the adjudicating authority for a thorough review based on Section 80 of the Finance Act, 1994, to determine the imposition of penalties under sections 76 and 78. The Appellant was granted an opportunity to present their case before a final decision was made. Case-Laws Service Tax Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352933