https://www.taxtmi.com/caselaws?id=381944 The appellant, operator of a petrol cum service station, sought relief from liability for tax under section 78 of the Finance Act, 1994, and penalties under sections 77 and 78. Despite full payment of dues, the tribunal upheld the liabilities, considering the appellant's role as a commission agent promoting product sales. The appellant's arguments regarding exemption and lack of wrongdoing were dismissed, leading to the rejection of the appeal by the tribunal based on the first appellate authority's decision. en-us Mon, 18 Feb 2019 00:00:00 +0530 Mon, 26 Aug 2019 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381944 The appellant, operator of a petrol cum service station, sought relief from liability for tax under section 78 of the Finance Act, 1994, and penalties under sections 77 and 78. Despite full payment of dues, the tribunal upheld the liabilities, considering the appellant's role as a commission agent promoting product sales. The appellant's arguments regarding exemption and lack of wrongdoing were dismissed, leading to the rejection of the appeal by the tribunal based on the first appellate authority's decision. Case-Laws Service Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381944