https://www.taxtmi.com/caselaws?id=357154 The Tribunal upheld the Commissioner's order directing the determination of service tax liability based on a specific notification and a Supreme Court judgment. The penalty under Section 76 of the Act was set aside, while penalties under Sections 75A and 77 were retained. The matter was remanded for quantification of the service tax liability, with the issue of penalty under Section 76 to be addressed separately by the Adjudicating Authority. The Tribunal maintained the impugned order with modifications, emphasizing the distinct treatment of service tax liability determination and penalties under different sections of the Act. en-us Fri, 19 Jan 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357154 The Tribunal upheld the Commissioner's order directing the determination of service tax liability based on a specific notification and a Supreme Court judgment. The penalty under Section 76 of the Act was set aside, while penalties under Sections 75A and 77 were retained. The matter was remanded for quantification of the service tax liability, with the issue of penalty under Section 76 to be addressed separately by the Adjudicating Authority. The Tribunal maintained the impugned order with modifications, emphasizing the distinct treatment of service tax liability determination and penalties under different sections of the Act. Case-Laws Service Tax Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357154