https://www.taxtmi.com/caselaws?id=364543 The Tribunal allowed the appeal by remanding the matter to the adjudicating authority for further consideration, emphasizing the need for a fair hearing for the respondent assessee. The adjudicating authority recalculated the service tax liability, reducing it based on the billed amount being inclusive of service tax. The authority refrained from imposing a penalty due to genuine doubt regarding service tax applicability, upheld by the Tribunal. Discrepancies in the period of dispute were noted, and the case involved allegations of non-payment of service tax by the respondent assessee providing services for coal excavation. en-us Tue, 15 May 2018 00:00:00 +0530 Tue, 07 Aug 2018 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364543 The Tribunal allowed the appeal by remanding the matter to the adjudicating authority for further consideration, emphasizing the need for a fair hearing for the respondent assessee. The adjudicating authority recalculated the service tax liability, reducing it based on the billed amount being inclusive of service tax. The authority refrained from imposing a penalty due to genuine doubt regarding service tax applicability, upheld by the Tribunal. Discrepancies in the period of dispute were noted, and the case involved allegations of non-payment of service tax by the respondent assessee providing services for coal excavation. Case-Laws Service Tax Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364543