https://www.taxtmi.com/caselaws?id=382162 The Tribunal upheld the classification of the services provided by the appellant under 'Business Auxiliary Service' and confirmed the demand for service tax. However, it set aside the penalties under Section 78 of the Finance Act, 1994, due to the appellant's prior payment of tax and interest and the absence of any deliberate intent to evade tax. The appeal was directed accordingly. en-us Tue, 25 Jun 2019 00:00:00 +0530 Thu, 27 Jun 2019 07:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382162 The Tribunal upheld the classification of the services provided by the appellant under 'Business Auxiliary Service' and confirmed the demand for service tax. However, it set aside the penalties under Section 78 of the Finance Act, 1994, due to the appellant's prior payment of tax and interest and the absence of any deliberate intent to evade tax. The appeal was directed accordingly. Case-Laws Service Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382162