https://www.taxtmi.com/caselaws?id=366582 The tribunal upheld the impugned Order-in-Appeal, confirming the service tax liability on multi system operator services since 10.9.2004, invoking the extended time proviso under Section 73(1) of the Finance Act, 1994, and imposing the penalty under Section 78. The appellants' arguments regarding lack of awareness and reliance on past circulars were dismissed, emphasizing their duty to stay informed of legal changes and fulfill tax obligations. en-us Wed, 05 Sep 2018 00:00:00 +0530 Fri, 07 Sep 2018 08:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366582 The tribunal upheld the impugned Order-in-Appeal, confirming the service tax liability on multi system operator services since 10.9.2004, invoking the extended time proviso under Section 73(1) of the Finance Act, 1994, and imposing the penalty under Section 78. The appellants' arguments regarding lack of awareness and reliance on past circulars were dismissed, emphasizing their duty to stay informed of legal changes and fulfill tax obligations. Case-Laws Service Tax Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366582