https://www.taxtmi.com/caselaws?id=381947 The Tribunal allowed the Revenue's appeal, modifying the Order-in-Original to confirm the demand of Service Tax for the appellant. However, the Tribunal found that the appellant correctly discharged their service tax liability based on the Point of Taxation Rules, 2011, setting aside the penalty under Section 78 of the Finance Act, 1994. Consequently, the appeal was allowed, providing consequential relief to the appellant in accordance with the correct application of the Point of Taxation Rules, 2011, and the payment of service tax as per the rules. en-us Fri, 21 Jun 2019 00:00:00 +0530 Thu, 05 Mar 2020 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381947 The Tribunal allowed the Revenue's appeal, modifying the Order-in-Original to confirm the demand of Service Tax for the appellant. However, the Tribunal found that the appellant correctly discharged their service tax liability based on the Point of Taxation Rules, 2011, setting aside the penalty under Section 78 of the Finance Act, 1994. Consequently, the appeal was allowed, providing consequential relief to the appellant in accordance with the correct application of the Point of Taxation Rules, 2011, and the payment of service tax as per the rules. Case-Laws Service Tax Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381947