https://www.taxtmi.com/caselaws?id=366438 The appeal was allowed by the Tribunal, remanding the case for further assessment of reconciliation and determination of penalties under sections 77 & 78. The Tribunal emphasized the necessity of establishing the correct service tax liability for penalty calculation, directing the adjudicating authority to verify the reconciliation and relevant books of accounts to accurately determine the penalty amount. The service tax demand and interest were upheld, as the appellant did not contest the service tax liability, focusing solely on contesting the penalties. en-us Tue, 10 Jul 2018 00:00:00 +0530 Wed, 05 Sep 2018 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366438 The appeal was allowed by the Tribunal, remanding the case for further assessment of reconciliation and determination of penalties under sections 77 & 78. The Tribunal emphasized the necessity of establishing the correct service tax liability for penalty calculation, directing the adjudicating authority to verify the reconciliation and relevant books of accounts to accurately determine the penalty amount. The service tax demand and interest were upheld, as the appellant did not contest the service tax liability, focusing solely on contesting the penalties. Case-Laws Service Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366438