https://www.taxtmi.com/highlights?id=47503 Penalty u/s 78 of FA - there was a confusion at the field level for proper classification of activity undertaken by the appellant as to whether it is under ‘Business Auxiliary Service’ or under ‘Business Support Service’ and there have been multiplicity of interpretation - appellant had also deposited the entire amount of ST demanded under the SCN with interest before issuance of SCN - imposition of penalty u/s 78 is not warranted en-us Thu, 27 Jun 2019 07:30:09 +0530 Thu, 27 Jun 2019 07:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47503 Penalty u/s 78 of FA - there was a confusion at the field level for proper classification of activity undertaken by the appellant as to whether it is under ‘Business Auxiliary Service’ or under ‘Business Support Service’ and there have been multiplicity of interpretation - appellant had also deposited the entire amount of ST demanded under the SCN with interest before issuance of SCN - imposition of penalty u/s 78 is not warranted Highlights Service Tax Thu, 27 Jun 2019 07:30:09 +0530 https://www.taxtmi.com/highlights?id=47503