https://www.taxtmi.com/caselaws?id=365152 The Tribunal ruled in favor of the Appellants, finding no evidence of suppression or malafide conduct. They determined the Appellants were not liable to pay Service Tax pre-27.02.2010 and set aside the penalty under Section 78. The penalty under Section 77 was reduced to Rs. 5,000, and the penalty under Section 76 was remanded for recalculation post-27.02.2010. The judgment clarified the Appellants' liability for Service Tax and penalties, considering the exemption notifications and lack of malafide intent, resulting in a partial allowance of the appeal. en-us Wed, 25 Jul 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365152 The Tribunal ruled in favor of the Appellants, finding no evidence of suppression or malafide conduct. They determined the Appellants were not liable to pay Service Tax pre-27.02.2010 and set aside the penalty under Section 78. The penalty under Section 77 was reduced to Rs. 5,000, and the penalty under Section 76 was remanded for recalculation post-27.02.2010. The judgment clarified the Appellants' liability for Service Tax and penalties, considering the exemption notifications and lack of malafide intent, resulting in a partial allowance of the appeal. Case-Laws Service Tax Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365152