https://www.taxtmi.com/caselaws?id=363477 The Tribunal found in favor of the appellant regarding entitlement for exemption under Notification No. 15/2004-ST, as they complied post-dispute by availing CENVAT Credit and paying the Service Tax. Penalties under Section 76 and 78 were deemed unsustainable, and the appeal was partly allowed. Despite the Revenue's claims, the Tribunal emphasized the appellant's compliance and the applicability of legal precedents. The demand for Service Tax and interest was confirmed, but penalties were set aside due to the lack of malafide intention on the appellant's part. en-us Tue, 05 Jun 2018 00:00:00 +0530 Thu, 12 Jul 2018 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363477 The Tribunal found in favor of the appellant regarding entitlement for exemption under Notification No. 15/2004-ST, as they complied post-dispute by availing CENVAT Credit and paying the Service Tax. Penalties under Section 76 and 78 were deemed unsustainable, and the appeal was partly allowed. Despite the Revenue's claims, the Tribunal emphasized the appellant's compliance and the applicability of legal precedents. The demand for Service Tax and interest was confirmed, but penalties were set aside due to the lack of malafide intention on the appellant's part. Case-Laws Service Tax Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363477