https://www.taxtmi.com/caselaws?id=392626 The Tribunal upheld the confirmation of service tax amounting to Rs. 70,93,529/- against the appellant but set aside the penalty under Section 78. The liability for service tax arose from the date of invoice issuance. The Tribunal found the appellant, a public sector undertaking, not guilty of fraud or willful misrepresentation to evade tax. A separate judgment by Judicial Member Anil Choudhary disagreed, stating NIXI is a facilitator, not a service provider or receiver. The matter was referred to a third member to determine the liability for service tax on NIXI invoices and its status as a service provider or receiver. en-us Thu, 13 Feb 2020 00:00:00 +0530 Tue, 25 Feb 2020 05:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392626 The Tribunal upheld the confirmation of service tax amounting to Rs. 70,93,529/- against the appellant but set aside the penalty under Section 78. The liability for service tax arose from the date of invoice issuance. The Tribunal found the appellant, a public sector undertaking, not guilty of fraud or willful misrepresentation to evade tax. A separate judgment by Judicial Member Anil Choudhary disagreed, stating NIXI is a facilitator, not a service provider or receiver. The matter was referred to a third member to determine the liability for service tax on NIXI invoices and its status as a service provider or receiver. Case-Laws Service Tax Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392626