https://www.taxtmi.com/caselaws?id=354317 The Supreme Court settled the issue of service tax applicability on Architect Services, creating ambiguity during the disputed period of 2001-2006. The Tribunal overturned penalties imposed under Sections 76, 77 & 78 of the Finance Act due to the lack of clarity. Discrepancies in accounting arose from confusion over service tax, leading to non-filing of Income Tax returns. The appellant contended underpayment of fees due to client resistance to pay service tax, supported by a Chartered Accountant certificate. The Tribunal directed a reevaluation of the service tax demand, considering subcontractor tax discharge and reimbursable expenses treatment, granting a new adjudication opportunity. en-us Tue, 16 Jan 2018 00:00:00 +0530 Wed, 24 Jan 2018 08:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354317 The Supreme Court settled the issue of service tax applicability on Architect Services, creating ambiguity during the disputed period of 2001-2006. The Tribunal overturned penalties imposed under Sections 76, 77 & 78 of the Finance Act due to the lack of clarity. Discrepancies in accounting arose from confusion over service tax, leading to non-filing of Income Tax returns. The appellant contended underpayment of fees due to client resistance to pay service tax, supported by a Chartered Accountant certificate. The Tribunal directed a reevaluation of the service tax demand, considering subcontractor tax discharge and reimbursable expenses treatment, granting a new adjudication opportunity. Case-Laws Service Tax Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354317