https://www.taxtmi.com/caselaws?id=406695 The Tribunal ruled in favor of the appellants in a case concerning service tax payment on the gross value, including wages/salary paid to manpower supplied. The Tribunal held that the demand for service tax was time-barred due to the absence of mala fide intention or suppression of facts. Additionally, the Tribunal decided that penalties under sections 76 and 78 cannot be imposed simultaneously, setting aside the penalties based on legal precedents. The impugned order was set aside, and the appeal was allowed solely on the ground of the demand being time-barred. en-us Mon, 19 Apr 2021 00:00:00 +0530 Wed, 21 Apr 2021 08:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406695 The Tribunal ruled in favor of the appellants in a case concerning service tax payment on the gross value, including wages/salary paid to manpower supplied. The Tribunal held that the demand for service tax was time-barred due to the absence of mala fide intention or suppression of facts. Additionally, the Tribunal decided that penalties under sections 76 and 78 cannot be imposed simultaneously, setting aside the penalties based on legal precedents. The impugned order was set aside, and the appeal was allowed solely on the ground of the demand being time-barred. Case-Laws Service Tax Mon, 19 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406695