https://www.taxtmi.com/caselaws?id=354730 The Tribunal allowed the amendment of cause title and address for communication due to a change in the department's jurisdiction. Despite the appellant's arguments of not directly managing circuits and being a sub-contractor, the Tribunal upheld the service tax liability for managing and maintaining circuits. The appellant's plea of bonafideness for non-payment of tax was accepted, leading to the waiver of the penalty under Section 80. The Tribunal found the extended period demand for service tax sustainable but considered waiving the penalty under Section 78 based on reasonable cause shown by the appellant. en-us Thu, 25 Jan 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354730 The Tribunal allowed the amendment of cause title and address for communication due to a change in the department's jurisdiction. Despite the appellant's arguments of not directly managing circuits and being a sub-contractor, the Tribunal upheld the service tax liability for managing and maintaining circuits. The appellant's plea of bonafideness for non-payment of tax was accepted, leading to the waiver of the penalty under Section 80. The Tribunal found the extended period demand for service tax sustainable but considered waiving the penalty under Section 78 based on reasonable cause shown by the appellant. Case-Laws Service Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354730