https://www.taxtmi.com/caselaws?id=363031 The Tribunal upheld the demand for reversal of input service credits for services going into exempted services but remanded the case to the Adjudicating Authority to determine the proportionate amount of common input service credit attributable to exempted services. The penalty under Section 78 was set aside due to the absence of fraudulent intent or suppression of facts. en-us Thu, 05 Jul 2018 00:00:00 +0530 Sat, 07 Jul 2018 08:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363031 The Tribunal upheld the demand for reversal of input service credits for services going into exempted services but remanded the case to the Adjudicating Authority to determine the proportionate amount of common input service credit attributable to exempted services. The penalty under Section 78 was set aside due to the absence of fraudulent intent or suppression of facts. Case-Laws Service Tax Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363031