https://www.taxtmi.com/caselaws?id=374067 The tribunal ruled in favor of M/s Vishal Traders by setting aside the penalty under section 78, considering the absence of evidence for invoking it. The judgment addressed the tax liability, penalties, nature of services, and the appropriation of excess tax in a detailed and comprehensive manner. en-us Tue, 08 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374067 The tribunal ruled in favor of M/s Vishal Traders by setting aside the penalty under section 78, considering the absence of evidence for invoking it. The judgment addressed the tax liability, penalties, nature of services, and the appropriation of excess tax in a detailed and comprehensive manner. Case-Laws Service Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374067