https://www.taxtmi.com/caselaws?id=360652 The Tribunal held that the revenue lacked authority to issue show cause notices for service tax liabilities on Bandwidth Charges and "Web Hosting Service" under the reverse charge mechanism. As the amounts were paid before the notices were issued, the penalties imposed under Section 78 of the Finance Act, 1994 were deemed unsustainable. Therefore, the penalties were set aside, and the appeals were allowed. en-us Wed, 21 Feb 2018 00:00:00 +0530 Mon, 21 May 2018 08:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360652 The Tribunal held that the revenue lacked authority to issue show cause notices for service tax liabilities on Bandwidth Charges and "Web Hosting Service" under the reverse charge mechanism. As the amounts were paid before the notices were issued, the penalties imposed under Section 78 of the Finance Act, 1994 were deemed unsustainable. Therefore, the penalties were set aside, and the appeals were allowed. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360652