https://www.taxtmi.com/caselaws?id=354535 The Tribunal partially allowed the appeal by setting aside the penalty under section 78 of the Finance Act, 1994, while upholding the demand for service tax and interest. The appellant's genuine belief that their interior designing services were not taxable, coupled with the lack of evidence of willful suppression of facts, led to the decision. The Tribunal found that the appellant had paid a significant amount of service tax before the show cause notice was issued, indicating a good faith effort to comply with tax obligations. en-us Thu, 26 Oct 2017 00:00:00 +0530 Wed, 31 Jan 2018 08:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354535 The Tribunal partially allowed the appeal by setting aside the penalty under section 78 of the Finance Act, 1994, while upholding the demand for service tax and interest. The appellant's genuine belief that their interior designing services were not taxable, coupled with the lack of evidence of willful suppression of facts, led to the decision. The Tribunal found that the appellant had paid a significant amount of service tax before the show cause notice was issued, indicating a good faith effort to comply with tax obligations. Case-Laws Service Tax Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354535