https://www.taxtmi.com/caselaws?id=377159 The Tribunal acknowledged the appellant's liability to pay service tax under reverse charge mechanism but recognized the revenue-neutral nature of the situation. Setting aside the penalty under Section 78 of the Finance Act, 1994, the Tribunal upheld the demand, interest, and other penalties imposed. The appeal was partially allowed on these terms, and the Department's Miscellaneous Application for a change of cause title was granted. en-us Mon, 18 Mar 2019 00:00:00 +0530 Mon, 25 Mar 2019 06:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377159 The Tribunal acknowledged the appellant's liability to pay service tax under reverse charge mechanism but recognized the revenue-neutral nature of the situation. Setting aside the penalty under Section 78 of the Finance Act, 1994, the Tribunal upheld the demand, interest, and other penalties imposed. The appeal was partially allowed on these terms, and the Department's Miscellaneous Application for a change of cause title was granted. Case-Laws Service Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377159