https://www.taxtmi.com/caselaws?id=365221 The Tribunal ruled in favor of the Appellants, finding them not liable to pay Service Tax for the period pre-27.02.2010. The penalty under Section 78 was set aside, and the penalty under Section 77 was reduced to Rs. 5,000. The matter was remanded to the adjudicating authority to recalculate the demand and penalty under Section 76 for the period post-27.02.2010. The Tribunal found no malafide conduct on the Appellants' part and held that they were not liable for Service Tax before the specified date. en-us Tue, 24 Jul 2018 00:00:00 +0530 Mon, 13 Aug 2018 06:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365221 The Tribunal ruled in favor of the Appellants, finding them not liable to pay Service Tax for the period pre-27.02.2010. The penalty under Section 78 was set aside, and the penalty under Section 77 was reduced to Rs. 5,000. The matter was remanded to the adjudicating authority to recalculate the demand and penalty under Section 76 for the period post-27.02.2010. The Tribunal found no malafide conduct on the Appellants' part and held that they were not liable for Service Tax before the specified date. Case-Laws Service Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365221